Transliteration:( Wa kullu sagheerinw wa kabeerin mustatar )
70. This means on the Divine Tablet so that those who are blessed with the power of having their sight on it, are fully aware about these deficiencies. This group includes special Prop- hets, angels and some Saints. Otherwise, there was no need for this record. In short, the writing on the Divine Tablet has been recorded from the beginning of time, while that which is recorded in the person's Book of Records is inscribed after the person has completed the action.
The tafsir of Surah Qamar verse 53 by Ibn Kathir is unavailable here.
Please refer to Surah Qamar ayat 47 which provides the complete commentary from verse 47 through 55.
(54:53) everything large or small, is duly inscribed.[28]
28. That is, these people should not be under the delusion that whatever they did in the world has become extinct; nay, they should know that full record of the deeds of every person, every group and every nation lies preserved and it will be presented before them at the appropriate time.
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