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This is a parable that Allah has given for the deeds and actions of the disbelievers who worshipped others besides Him and rejected His Messengers, thus building their acts on groundless basis. Their actions vanished from them when they were most in need of their rewards. Allah said,
[مَّثَلُ الَّذِينَ كَفَرُواْ بِرَبِّهِمْ أَعْمَالُهُمْ]
(The parable of those who disbelieved in their Lord is that their works) on the Day of Judgment, when they will seek their rewards from Allah the Exalted. They used to think that they had something, but they will find nothing, except what remains of ashes when a strong wind blows on it,
[فِي يَوْمٍ عَاصِفٍ]
(on a stormy day;) They will not earn rewards for any of the good works they performed during this life, except what they can preserve of ashes during a day of strong wind. Allah said in other Ayat,
[وَقَدِمْنَآ إِلَى مَا عَمِلُواْ مِنْ عَمَلٍ فَجَعَلْنَاهُ هَبَآءً مَّنثُوراً ]
(And We shall turn to whatever deeds they did, and We shall make such deeds as scattered floating particles of dust.)[25:23],
[مَثَلُ مَا يُنْفِقُونَ فِى هِـذِهِ الْحَيَوةِ الدُّنْيَا كَمَثَلِ رِيحٍ فِيهَا صِرٌّ أَصَابَتْ حَرْثَ قَوْمٍ ظَلَمُواْ أَنفُسَهُمْ فَأَهْلَكَتْهُ وَمَا ظَلَمَهُمُ اللَّهُ وَلَـكِنْ أَنفُسَهُمْ يَظْلِمُونَ ]
(The parable of what they spend in this world is that of a wind which is extremely cold; it struck the harvest of a people who did wrong against themselves and destroyed it. Allah wronged them not, but they wronged themselves.)[3:117],and,
[يأَيُّهَا الَّذِينَ ءَامَنُواْ لاَ تُبْطِلُواْ صَدَقَـتِكُم بِالْمَنِّ وَالاٌّذَى كَالَّذِى يُنفِقُ مَالَهُ رِئَآءَ النَّاسِ وَلاَ يُؤْمِنُ بِاللَّهِ وَالْيَوْمِ الاٌّخِرِ فَمَثَلُهُ كَمَثَلِ صَفْوَانٍ عَلَيْهِ تُرَابٌ فَأَصَابَهُ وَابِلٌ فَتَرَكَهُ صَلْدًا لاَّ يَقْدِرُونَ عَلَى شَىْءٍ مِّمَّا كَسَبُواْ وَاللَّهُ لاَ يَهْدِي الْقَوْمَ الْكَـفِرِينَ ]
(O you who believe! Do not render in vain your Sadaqah (charity) by reminders of your generosity or by injury, like him who spends his wealth to be seen of men, and he does not believe in Allah, nor in the Last Day. His parable is that of a smooth rock on which is a little dust; on it falls heavy rain which leaves it bare. They are not able to do anything with what they have earned. And Allah does not guide the disbelieving people.)[2:264] Allah said in this Ayah,
[ذلِكَ هُوَ الضَّلاَلُ الْبَعِيدُ]
(That is the straying, far away from the right path) meaning, their work and deeds were not based on firm, correct grounds, and thus, they lost their rewards when they needed them the most,
[ذلِكَ هُوَ الضَّلاَلُ الْبَعِيدُ]
(That is the straying, far away from the right path.)
[أَلَمْ تَرَ أَنَّ اللَّهَ خَلَقَ السَّمَـوَتِ وَالأَرْضَ بِالْحقِّ إِن يَشَأْ يُذْهِبْكُمْ وَيَأْتِ بِخَلْقٍ جَدِيدٍ - وَمَا ذَلِكَ عَلَى اللَّهِ بِعَزِيزٍ ]
(19. Do you not see that Allah has created the heavens and the earth with truth If He wills, He can remove you and bring (in your place) a new creation!) (20. And for Allah that is not hard or difficult.)