al-Raḥmān

سَنَفْرُغُ لَكُمْ أيُّهَا الثَّقَلَآنِ

فَبِأيِّ آلَآء رَبِّكُمَا تُكَذِّبَانِ

31. We shall attend to your records, O you two classes [jinn and men]!

32. Then which of the Blessings of your Lord will you both [jinn and men] deny?

The Arabic verbal form sanafrughu does not here in connote bringing to an end and completing something, but it designates giving special attention and dealing completely with some significant affair. The blessed Verse 31 is saying that attention shall be paid to the records of all Blessings. All the preceding blessed Verses so far treat of different material and immaterial Blessings, but the blessed Verse 31 is saying that We shall shortly attend to your records. O jinn and men! God Almighty shall precisely attend to the records of all the deeds, words, and intentions of the jinn and men and Rewards and Chastisements proportionate to their words, deeds, and intentions shall be apportioned to them.

It is also worthy of note that according to the author of Tafsir Majma‘ al-Bayan, since jinn and men are superior to other creatures and possess intellect, free choice, and distinction, they are being referred to as thaqalan. The blessed Verse 32 reiterates the rhetorical question:

"Then which of the Blessings of your Lord will you both [jinn and men] deny?"