Ma'arif al-Qur'an
Mufti Muhammad ShafiCommentary
Verse أَفَمَن يَتَّقِي بِوَجْهِهِ (Tell Me about the one who tries to save himself from the worst punishment with his face ...) carries a description of the terrifying scenario of Jahannam. If one faces something hurtful in his mortal life, he tries to fight it off by using his hands and feet as defensive shields to protect his face. But, refuge with Allah, the people of Jahannam will not be able to use even their hands and feet to defend themselves. The punishment that comes will fall directly on their faces. Even if he wished to ward off the punishment in defense, he would have no option but to use his very face as the shield, because he would have been thrown in Jahannam with his hands and feet tied. We seek refuge with Allah from such a fate.
Out of the authorities of Tafsir, ` Ata and Ibn Zayd said that a person condemned to Jahannam will have his hands and feet tied before being dragged in there. (Qurtubi)