its apparent meaning is that he is not the first man; this is confirmed by his statement in the narration of Ibn Jarīr: "... he said: a man will be brought." this clearly indicates that it is another man, different from the first; because he began a new discussion about him, separating it from the previous one, and this was confirmed by Wakīʿ in the ḥadīth of the chapter; for he started the discussion about him without referring to the first man. as for the narration of Ibn Numayr and al-Ḥammānī, it is problematic; this is evident to the contemplative, as it suggests that the man, despite having his bad deeds turned into good ones, is the last to exit the Fire and the last to enter Paradise! This does not align with reason. the scholar Ibn al-Qayyim (may Allāh have mercy on him) discussed this in his book "Ṭarīq al-Hijratayn" (pp. 247-250), and he refuted those who used the ḥadīth (Muslim's ḥadīth) to argue that the transformation mentioned in the verse of al-Furqān: (Then Allāh will replace their evil deeds with good deeds), occurs on the Day of Judgment. He favored the view that this occurs in the world when the repentant turns from his vile deeds to their opposites, which are good deeds. He was correct and skillful in this, but he did not address the removal of the problem; rather, he said in the course of the aforementioned refutation (p. 248): "it is clear that this person whose bad deeds were replaced with good ones was punished for them in the Fire; until he was the last of its people to exit it. Thus, he was punished for his bad deeds, and their effects were removed by the punishment, so each bad deed was replaced with a good one!" this presents a new problem in his statement, as he confirms that the transformation occurred after the punishment!! Ibn Jarīr (may Allāh have mercy on him) confirmed the problem; for he said after favoring the interpretation of the verse as mentioned by Ibn al-Qayyim:
فظاهره أنه غير الرجل الأول؛ وأكد ذلك بقوله في رواية ابن جرير:".... قال: يؤتى برجل ". فهذا صريح في أنه رجل آخر غير الأول؛ لأنه استأنف الحديث عنه، وفصله عن الذي قبله، وأكد ذلك وكيع في حديث الترجمة؛ فإنه ابتدأ الحديث عنه دون الرجل الأول. وأما أن رواية ابن نمير والحماني مشكلة؛ فمما لا يخفى على المتأمل؛ فإنها تدل على أن الرجل مع كونه قد بدلت سيئاته حسنات؛ فهو آخر من يخرج من النار، وآخر من يدخل الجنة! وهذا مما لا يستقيم في العقل. وقد تكلم العلامة ابن القيم ﵀ في كتابه "طريق الهجرتين " (ص ٢٤٧- ٢٥٠) ، ورد على من احتج بالحديث (حديث مسلم) أن التبديل المذكور في آية الفرقان: (فأولئك يبدل الله سيئاتهم حسنات) ، إنما هو يوم القيامة، ورجح أن ذلك في الدنيا بتحول التائب من أعماله القبيحة إلى أضدادها وهي حسنات، فأصاب في ذلك وأجاد، ولكنه لم يتعرض لإزالة الإشكال؛ بل إنه قال في صدد الرد المذكور (ص ٢٤٨) :"وهو صريح في أن هذا الذي قد بدلت سيئاته حسنات قد عذب عليها في النار؛ حتى كان آخر أهلها خروجاً منها، فهذا قد عوقب على سيئاته، فزال أثرها بالعقوبة، فبدل مكان كل سيئة بحسنة"! فهذا إشكال جديد في كلامه، فإنه يؤكد أن التبديل كان بعد العقوبة!! وقد أكد الإشكال ابن جرير ﵀؛ فإنه قال بعد أن رجح تفسير الآية بما تقدم عن ابن القيم: