The Greatest Losers in respect of (Their) Deeds
Al-Bukhari recorded from Amr that Mus`ab who said;
"I asked my father -- meaning Sa`d bin Abi Waqqas -- about Allah's saying,
قُلْ هَلْ نُنَبِّيُكُمْ بِالاَْخْسَرِينَ أَعْمَالاً
Say;"Shall We tell you the greatest losers in respect of (their) deeds!"
`Are they the Haruriyyah?'
He said, `No, they are the Jews and Christians.
As for the Jews, they disbelieved in Muhammad, and
as for the Christians, they disbelieved in Paradise and said that there is no food or drink there, and
the Haruriyyah are those who break Allah's covenant after ratifying it.'
Sa`d used to call them Al-Fasiqin (the corrupt).
Ali bin Abi Talib, Ad-Dahhak and others said;
"They are the Haruriyyah,"
so this means, that according to Ali, may Allah be pleased with him, this Ayah includes the Haruriyyah just as it includes the Jews, the Christians and others.
This does not mean that the Ayah was revealed concerning any of these groups in particular; it is more general than that, because the Ayah was revealed in Makkah, before the Qur'an addressed the Jews and Christians, and before the Khawarij existed at all.
So the Ayah is general and refers to everyone who worships Allah in a way that is not acceptable, thinking that he is right in doing that and that his deeds will be accepted, but he is mistaken and his deeds will be rejected, as Allah says;
وُجُوهٌ يَوْمَيِذٍ خَـشِعَةٌ
عَامِلَةٌ نَّاصِبَةٌ
تَصْلَى نَاراً حَامِيَةً
Some faces, that Day will be humiliated. Laboring, weary. They will enter in the hot blazing Fire. (88;2-4)
وَقَدِمْنَأ إِلَى مَا عَمِلُواْ مِنْ عَمَلٍ فَجَعَلْنَاهُ هَبَأءً مَّنثُوراً
And We shall turn to whatever deeds they did, and We shall make such deeds as scattered floating particles of dust. (25;23)
وَالَّذِينَ كَفَرُواْ أَعْمَـلُهُمْ كَسَرَابٍ بِقِيعَةٍ يَحْسَبُهُ الظَّمْأنُ مَأءً حَتَّى إِذَا جَأءَهُ لَمْ يَجِدْهُ شَيْياً
As for those who disbelieved, their deeds are like a mirage in a desert. The thirsty one thinks it to be water, until he comes up to it, he finds it to be nothing. (24;39)
And in this Ayah Allah says;
قُلْ هَلْ نُنَبِّيُكُمْ
Say;"Shall We tell you..."
meaning, `Shall We inform you;'
بِالاْاَخْسَرِينَ أَعْمَالاًا
the greatest losers in respect of (their) deeds.
Then Allah explains who they are, and says