وَزُخْرُفًا ...

And adornments,

means, and gold.

This was the view of Ibn Abbas, Qatadah, As-Suddi and Ibn Zayd.

... وَإِن كُلُّ ذَلِكَ لَمَّا مَتَاعُ الْحَيَاةِ الدُّنْيَا ...

Yet all this would have been nothing but an enjoyment of this world.

means, all that belongs to this transient world which is insignificant before Allah. He hastens their reward for good deeds in the form of luxuries in this world, so that when they reach the Hereafter, they will have no good merits with Allah for which they may be rewarded, as was reported in the Sahih Hadith.

It was reported in another Hadith:

لَوْ أَنَّ الدُّنْيَا تَزِنُ عِنْدَ اللهِ جَنَاحَ بَعُوضَةٍ مَا سَقَى مِنْهَا كَافِرًا شَرْبَةَ مَاء

If this world were worth a gnat's wing before Allah, He would not give a disbeliever a drink of water.

Al-Baghawi narrated its chain of narration.

... وَالْآخِرَةُ عِندَ رَبِّكَ لِلْمُتَّقِينَ ﴿٣٥﴾

And the Hereafter with your Lord is (only) for those who have Taqwa.

means, it is exclusively for them, and no one else will share it with them.

When Umar bin Al-Khattab, may Allah be pleased with him, visited the Messenger of Allah in seclusion, when he was keeping away from his wives, and he saw him resting on a rough mat which had left marks on his side, his eyes filled with tears and he said,

"O Messenger of Allah, look at this Chosroes and this Caesar with all that they have, and you are the best of Allah's creation.''

The Messenger of Allah was reclining, but he sat up and said:

أَوَ فِي شَكَ أَنْتَ يَا ابْنَ الْخَطَّابِ؟

Are you in doubt, O son of Al-Khattab?

Then he said:

أُولئِكَ قَوْمٌ عُجِّلَتْ لَهُمْ طَـيِّـبَاتُهُمْ فِي حَيَاتِهِمُ الدُّنْيَا

Those are people for whom the enjoyments are hastened in this world.

According to another report:

أَمَا تَرْضَى أَنْ تَــكُونَ لَهُمُ الدُّنْيَا وَلَنَا الْاخِرَة

Does it not please you that this world is for them and the Hereafter is for us?

In as the Two Sahihs and elsewhere, it is reported that the Messenger of Allah said:

لَا تَشْرَبُوا فِي آنِيَةِ الذَّهَبِ وَالْفِضَّةِ، وَلَا تَأْكُلُوا فِي صِحَافِهَا، فَإِنَّهَا لَهُمْ فِي الدُّنْيَا وَلَنَا فِي الْاخِرَة

Do not drink from vessels of gold and silver, and do not eat from plates of the same, for these things are for them in this world and for us in the Hereafter.

Allah has granted these things to them in this world because it is insignificant, as was reported by At-Tirmidhi and Ibn Majah via Abu Hazim from Sahl bin Sa`d, who said, "The Messenger of Allah said:

لَوْ كَانَتِ الدُّنْيَا تَزِنُ عِنْدَ اللهِ جَنَاحَ بَعُوضَةٍ مَا سَقَى مِنْهَا كَافِرًا شَرْبَةَ مَاءٍ أَبَدًا

"If this world were worth a gnat's wing before Allah, He would never give a disbeliever a drink of water.''

At-Tirmidhi said: "Hasan Sahih.''