The Oath about the Final Return on the Day of Resurrection and the Refutation against the Plots

It has been mentioned previously on more than one occasion that if the thing that is being sworn about is something that is being negated, then it is permissible to use the word "La" (Nay) before the oath to emphasize the negation. Here, what is being sworn about is the affirmation of the final abode and the refutation against the claim of the ignorant that the resurrection of bodies will not occur. This is why Allah says,

لاَ أُقْسِمُ بِيَوْمِ الْقِيَـمَةِ - وَلاَ أُقْسِمُ بِالنَّفْسِ اللَّوَّامَةِ

يُنَبَّؤُا الْاِنْسَانُ يَوْمَىِٕذٍۢ بِمَا قَدَّمَ وَاَخَّرَ (Man will be informed of what he sent ahead, and what he left behind....75:13). Sayyidna ` Abdullah Ibn Masud and Ibn ` Abbas are reported to have said that 'what he sent ahead' refers to the good deeds he has sent forth before his death. The words 'what he left behind' refers to the good or bad, useful or harmful custom he invented and left behind which people follow. He will continue to receive its reward or punishment. Qatadah said that 'what he sent ahead' refers to a good deed he did in his lifetime; and 'what he left behind' refers to a good deed he could have done but did not do and wasted his time or opportunity.