وَقَدِمْنَا إِلَى مَا عَمِلُوا مِنْ عَمَلٍ
And We shall turn to whatever deeds they did,
This refers to the Day of Resurrection, when Allah will bring mankind to account for their deeds, good and bad alike.
Allah tells us that the deeds which these idolators thought would bring them salvation will be of no avail to them, because they were not in accordance with the Shariah or Laws of Allah, whether in terms of sincere intention or in terms of following the Laws set out by Allah. Every deed that is neither sincere nor in accordance with the Laws of Allah is futile, and the deeds of the disbelievers are either one or the other, or they may include both, in which case they are even less likely to be accepted.
Allah says;
وَقَدِمْنَا إِلَى مَا عَمِلُوا مِنْ عَمَلٍ فَجَعَلْنَاهُ هَبَاء مَّنثُورًا
And We shall turn to whatever deeds they did, and We shall make such deeds as scattered floating particles of dust.
Sufyan Ath-Thawri, narrated from Abu Ishaq, from Al-Harith that Ali, may Allah be pleased with him, commented on Allah's saying;
فَجَعَلْنَاهُ هَبَاء مَّنثُورًا
and We shall make such deeds as scattered floating particles of dust (Haba').
"The rays of the sun when they pass through a small aperture."
A similar view was also narrated through a different chain of narrators from Ali, and something similar was also narrated from Ibn Abbas, Mujahid, Ikrimah, Sa`id bin Jubayr, As-Suddi, Ad-Dahhak and others.
Al-Hasan Al-Basri said,
"This refers to the rays coming through a small window, and if anyone tries to grasp them, he cannot."
Abu Al-Ahwas narrated from Abu Ishaq from Al-Harith that Ali said;
"Haba' refers to the dust raised by animals."
A similar view was also narrated from Ibn Abbas and Ad-Dahhak, and this was also said by Abdur-Rahman bin Zayd bin Aslam.
هَبَاء مَّنثُورًا
(scattered floating particles of dust (Haba')).
Qatadah said;
"Have you not seen dry trees when they are blown by the wind? This refers to those leaves."
It was narrated that Ya`la bin Ubayd said;
"Ashes or dust when it is stirred up by the wind."
In conclusion, all of these views are pointing out that the deeds of the disbelievers will be like some worthless scattered thing, and will be of no avail to them whatsoever.
As Allah says;
مَّثَلُ الَّذِينَ كَفَرُواْ بِرَبِّهِمْ أَعْمَالُهُمْ كَرَمَادٍ اشْتَدَّتْ بِهِ الرِّيحُ
The parable of those who disbelieved in their Lord is that their works are as ashes, on which the wind blows furiously. (14;18)
يَا أَيُّهَا الَّذِينَ امَنُواْ لَا تُبْطِلُواْ صَدَقَاتِكُم بِالْمَنِّ وَالاذَى كَالَّذِي يُنفِقُ مَالَهُ رِيَاء النَّاسِ وَلَا يُوْمِنُ بِاللّهِ وَالْيَوْمِ الاخِرِ فَمَثَلُهُ كَمَثَلِ صَفْوَانٍ عَلَيْهِ تُرَابٌ فَأَصَابَهُ وَابِلٌ فَتَرَكَهُ صَلْدًا لاَّ يَقْدِرُونَ عَلَى شَيْءٍ مِّمَّا كَسَبُواْ
O you who believe! Do not render in vain your Sadaqah (charity) by reminders of your generosity or by injury, like him who spends his wealth to be seen of men, and he does not believe in Allah, nor in the Last Day. His likeness is the likeness of a smooth rock on which is a little dust; on it falls heavy rain which leaves it bare. They are not able to do anything with what they have earned. (2;264)
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)
The Abode of the People of Paradise
Allah says;
أَصْحَابُ الْجَنَّةِ يَوْمَيِذٍ خَيْرٌ مُّسْتَقَرًّا وَأَحْسَنُ مَقِيلً