We must note here that affirming that Allaah has a Shin is like affirming that He has a Hand, Hearing, Sight and any other Attribute.

What has been narrated from Ibn ‘Abbaas (Radia-Allaahu ‘anhuma), who interpreted laying bare the Shin as referring to the seriousness of the matter, contradicts what is proven from Ibn Mas’oud, that our Lord lay bare His Shin. [Fat-h Al-Qadeer by Ash-Shawkani]

Ibn Jareer At-Tabari and Ibn Katheer (Rahimahumullaah) narrated the Tafseer of Ibn ‘Abbaas (Radia-Allaahu ‘anhuma), just as they also narrated the Hadeeth which explains the text of the Qur’an. They did not interpret the Hadeeth in any way different than its apparent meaning, which indicates that they did not see any contradiction between the Hadeeth and the view of Ibn ‘Abbaas (Radia-Allaahu ‘anhuma). The matter will indeed be serious on the Day of Resurrection, and this does not contradict the idea that Allaah will lay bare His Shin.

Shaikh As-Sa’dee (Rahimahullaah) explained this verse saying:

“When the Day of Resurrection comes and troubles, earthquakes and calamities begin to unfold such as cannot be imagined, and the Creator comes to judge between His slaves and requite them, He will uncover His Noble Shin which nothing resembles. All creatures will see of the Majesty and Greatness of Allaah that which cannot be expressed. At that point, they will be called to prostrate to Allaah.

The believers, who used to prostrate to Allaah willingly and by choice, will prostrate, and the evildoers and hypocrites will try to prostrate, but they will not be able to do so, for their backs will be as solid and inflexible as the horns of cattle, unable to bend.

This is a requital that will match their deeds, for in this world they were called to prostrate to Allaah, affirm His Oneness and worship Him when they were whole and sound with no physical defects, but they were too arrogant and refused to do that. So do not ask about their situation and bad fate on that day, for Allaah will be angry with them and the punishment will have become inevitable for them. They will be utterly helpless, and no regret or excuse will benefit them on the Day of Resurrection.

This should serve as a deterrent against committing sins and should make one strive to make up for what one has missed out on whilst it is still possible to do so.”

Sources:

 Believing in Allaah by Shaikh ‘Umar Al-Ashaqar

Tayseer Al-Kareem by Shaikh As-Sa’dee.