20. To all—these and those—We extend from the gifts of your Lord. The gifts of your Lord are not restricted.
21. See how We have favored some of them over others; yet the Hereafter is greater in ranks, and greater in favors.
22. Do not set up another god with God, lest you become condemned and damned.
23. Your Lord has commanded that you worship none but Him, and that you be good to your parents. If either of them or both of them reach old age with you, do not say to them a word of disrespect, nor scold them, but say to them kind words.
24. And lower to them the wing of humility, out of mercy, and say, “My Lord, have mercy on them, as they raised me when I was a child.”
25. Your Lord knows best what is in your minds. If you are righteous—He is Forgiving to the obedient.
26. And give the relative his rights, and the poor, and the wayfarer, and do not squander wastefully.
27. The extravagant are brethren of the devils, and the devil is ever ungrateful to his Lord.
28. But if you turn away from them, seeking mercy from your Lord which you hope for, then say to them words of comfort.
29. And do not keep your hand tied to your neck, nor spread it out fully, lest you end up liable and regretful.
30. Your Lord expands the provision for whomever He wills, and restricts it. He is fully Informed, Observant of His servants.
Gabriel is giving Muhammad deep insight into the levels of Heaven. Based on the life you live and the accomplishments of the heart you carry, you experience different levels of Heaven which can be experienced as different types of experiences. This is the same for Hell.
As many perspectives and lives there are in the universe, that is how many unique experiences of Heaven or Hell there will be. It is all a reflection, reflecting back what you gave in this lifetime.
When you divide God/Allah, you split up the psyche of consciousness and will not return to the WHOLE of Allah in death because your consciousness only saw division. It is a system of Law that works on Logic. What you do and SEE on earth in limited understanding or view will not all of a sudden give you sight in death. This is a sweet thought, but it is false, because it is not congruent to the laws of nature which show everything is about cause and effect.
Line 23, Muhammad learns the idea of respect for your parents and to treat them with kindness and show them the love they showed you, once they turn older. This also is a law based on Cause and Effect.
The Lord consciousness above us all, knows what is exactly in the heart of every man and woman. When you do things in kindness and with love, you can never do harm. Everyone will be judged equally for what they have earned.
Line 29 is a metaphor to show don’t be stingy or wisdom with your wealth or energy. Do things with an open heart and mind, but don’t be foolish in draining you of wealth or energy. There are many who unfortunately decide to take advantage of those with a good heart.
Muhammad is being taught this wisdom to pass on to his fellow mankind and let them know that when you follow your heart to do goodness, in turn that is what you earn.