Surah Al-Mutaffifin, Verse 19

Tafsir of 83:19

The Record Book of the Righteous and Their Reward Allah says that truly, إِنَّ كِتَبَ الاٌّبْرَارِ (Verily, the Record of Al-Abrar (the righteous believers)) These people are in a situation that is the opposite of the wicked people. لَفِى عِلِّيِّينَ (is in `Illiyyin.) meaning, their final destination is `Illiyyin, which is the opposite of Sijjin. It has been reported from Hilal bin Yasaf that Ibn `Abbas asked Ka`b about Sijjin while he was present, and Ka`b said, "It is the seventh earth and in it are the souls of the disbelievers." Then Ibn `Abbas asked him about `Illiyyin, so he said, "It is the seventh heaven and it contains the souls of the believers." This statement -- that it is the seventh heaven -- has been said by others as well. `Ali bin Abi Talhah reported that Ibn `Abbas said concerning Allah's statement, كَلاَّ إِنَّ كِتَبَ الاٌّبْرَارِ لَفِى عِلِّيِّينَ (Nay! Verily, the Record of Al-Abrar (the righteous believers) is in `Illiyyin.) "This means Paradise." Others besides him have said, "`Iliyyin is located at Sidrat Al-Muntaha." The obvious meaning is that the word `Illiyyin is taken from the word `Uluw, which means highness.…

Source: Ibn Kathir (Abridged)