[2:46] who reckon (yaẓunnūna) that they shall meet their Lord, and that to Him they are returning.
It is said that the word 'to think' (ẓann) is used here to mean 'certainty' (yaqīn), which would be the most obvious [meaning]. What is meant by it is 'reckoning' (ḥusbān). Those who reckon with the reckoning of certainty (ẓanna ẓann al-yaqīn) are those who experience communion. Those who reckon by the reckoning of guessing (ẓanna ẓann al-takhmīn) are those who experience separation.
[The phrase] they shall meet their Lord (mulāqū rabbihim) is in a grammatical form appropriate for the past, present and future. Because the folk have recognized the truth of what shall be according to the decrees of the Unseen, they have reached the point where it is as if the promise has already been determined for them and the Unseen is present for them.