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The meaning is twofold: "that We consider them to be equal with those who.. .", etc., and "that We shall deal with them in the same manner as We deal with those who...", etc. The reference to the intrinsic difference between these two categories with regard to "their life and their death" points not merely to the moral quality of their worldly existence, but also, on the one hand, to the inner peace and tranquility with which a true believer faces life's tribulations and the moment of death, and on the other, to the nagging anxiety which so often accompanies spiritual nihilism, and the "fear of the unknown" at the time of dying.
Three meanings can be deduced. (1) The evil ones are not in Allah's sight li ke the righteous ones; neither in life nor in death are they equal; in life the righteous are guided by Allah and receive His Grace, and after death His Mercy, while the others reject His Grace, and after death receive condemnation. (2) Neither are the two the same in this life and in the after-life; if the wicked flourish here, they will be condemned in the Hereafter; if the good are in suffering or sorrow here, they will receive comfort and consolation in the Hereafter. (3) The real life of the righteous is not like the nominal life of the wicked, which is really death; nor is the physical death of the righteous, which will bring them into etemal life, like the terrible death of the wicked which will bring them to eternal misery.