Verily, this is in the former Scriptures -- the Scriptures of Ibrahim and Musa.
This Ayah is similar to Allah's statement in Surat An-Najm,
أَمْ لَمْ يُنَبَّأْ بِمَا فِى صُحُفِ مُوسَى
وَإِبْرَهِيمَ الَّذِى وَفَّى
أَلاَّ تَزِرُ وَزِرَةٌ وِزْرَ أُخْرَى
وَأَن لَّيْسَ لِلِنسَـنِ إِلاَّ مَا سَعَى
وَأَنَّ سَعْيَهُ سَوْفَ يُرَى
ثُمَّ يُجْزَاهُ الْجَزَاءَ الَاوْفَى
وَأَنَّ إِلَى رَبِّكَ الْمُنتَهَى
Or is he not informed with what is in the Scriptures of Musa. And of Ibrahim who fulfilled (or conveyed) all that (Allah ordered him to do or convey);
that no burdened person (with sins) shall bear the burden (sins) of another.
And that man can have nothing but what he does.
And that his deeds will be seen. Then he will be recompensed with a full and the best recompense.
And that to your Lord is the End (Return of everything).) (53;36-42)
And so forth, until the end of these Ayat.
Abu `Aliyah said, "The story of this Surah is in the earlier Scriptures."
Ibn Jarir preferred the view that the meaning of Allah's statement,
إِنَّ هَذَا
(Verily, this) is referring to His previous statement,
قَدْ أَفْلَحَ مَن تَزَكَّى
وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى
بَلْ تُوْثِرُونَ الْحَيَوةَ الدُّنْيَا
وَالاٌّخِرَةُ خَيْرٌ وَأَبْقَى
Indeed whosoever purifies himself shall achieve success.
And remembers the Name of his Lord, and offers Salah.
Rather you prefer the life of this world.
Although the Hereafter is better and more lasting.
Then Allah says,
إِنَّ هَذَا
Verily, this
meaning, the content of this discussion,
إِنَّ هَـذَا لَفِى الصُّحُفِ الاٍّولَى
صُحُفِ إِبْرَهِيمَ وَمُوسَى
in the former Scriptures, the Scriptures of Ibrahim and Musa.
This view that he (At-Tabari) has chosen is good and strong.
Similar to it has been reported from Qatadah and Ibn Zayd. And Allah knows best.
This is the end of the Tafsir of Surah Al-A`la. All praise and blessings are due to Allah, and He is the Giver of success and protection from error