خِتَٰمُهُۥ مِسْكٌۭ ۚ وَفِى ذَٰلِكَ فَلْيَتَنَافَسِ ٱلْمُتَنَٰفِسُونَ
The last of it is musk. So for this let the competitors compete.
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
The Record Book of the Righteous and Their Reward
Allah says that truly,
إِنَّ كِتَـبَ الاٌّبْرَارِ
(Verily, the Record of Al-Abrar (the righteous believers)) These people are in a situation that is the opposite of the wicked people.
لَفِى عِلِّيِّينَ
(is in `Illiyyin.) meaning, their final destination is `Illiyyin, which is the opposite of Sijjin. It has been reported from Hilal bin Yasaf that Ibn `Abbas asked Ka`b about Sijjin while he was present, and Ka`b said, "It is the seventh earth and in it are the souls of the disbelievers." Then Ibn `Abbas asked him about `Illiyyin, so he said, "It is the seventh heaven and it contains the souls of the believers." This statement -- that it is the seventh heaven -- has been said by others as well. `Ali bin Abi Talhah reported that Ibn `Abbas said concerning Allah's statement,
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