التفسير التبليغي
(وَعُرِضُوا عَلَى رَبِّكَ صَفّاً لَقَدْ جِئْتُمُونَا كَمَا خَلَقْنَاكُمْ أَوَّلَ مَرَّةٍ بَلْ زَعَمْتُمْ أَلَّنْ نَجْعَلَ لَكُمْ مَوْعِداً) (48)
(وَعُرِضُوا عَلَى رَبِّكَ صَفّاً) ... in groups, one group after another.
(كَمَا خَلَقْنَاكُمْ): Meaning: you have come in a state resembling your initial creation: barefoot, naked, uncircumcised, with no wealth and no children with you.
The intent is that He (Allah) said to the polytheists who denied the resurrection, and who boasted over the poor believers with their wealth and supporters: (كَمَا خَلَقْنَاكُمْ أَوَّلَ مَرَّةٍ) meaning barefoot, naked, without wealth or helpers.
Then Allah Almighty said: (بَلْ زَعَمْتُمْ أَلَّنْ نَجْعَلَ لَكُمْ مَوْعِداً) meaning you were, along with your boasting over the believers with wealth and supporters, denying the resurrection. But now you have left your wealth and supporters in the world, and you have witnessed that resurrection and the Day of Judgment are true.
(بَلْ زَعَمْتُمْ أَلَّن نَّجْعَلَ لَكُمْ مَّوْعِداً) meaning you thought there would be no recompense for your deeds.
Source: التفسير التبليغي