For those who are willing to learn, a more in-depth study of the ayat from Tafsir Ibn Kathir:
A Parable about the Life of This World
Abu Ja`far Ar-Razi reported that Ar-Rabi` bin Anas commented on this Ayah (2:26); "This is an example that Allah has given for the life of this world. The mosquito lives as long as it needs food, but when it gets fat, it dies. This is also the example of people whom Allah mentioned in the Qur'an: when they acquire (and collect the delights of) the life of this world, Allah then takes them away.'' Afterwards, he recited,
(So, when they forgot (the warning) with which they had been reminded, We opened for them the gates of every (pleasant) thing) (6:44)
In this Ayah (2:26) Allah stated that He does not shy away or hesitate in making an example or parable of anything, whether the example involves a significant or an insignificant matter.
Allah's statement,
﴿فَمَا فَوْقَهَا﴾
(Or so much more when it is bigger than it) Fama fawqaha means, something bigger than the mosquito, which is one of the most insignificant and tiniest of creatures. Muslim narrated that Aishah said that the Messenger of Allah said,
(No Muslim is harmed by a thorn, Fama fawqaha (or something larger), but a good deed will be written for him and an evil deed will be erased from his record.)
So Allah has informed us that there is no matter that is too small that is exempt from being used as an example, even if it was as insignificant as a mosquito or a spider. Allah said,
(O mankind! A similitude has been coined, so listen to it (carefully): Verily, those on whom you call besides Allah, cannot create (even) a fly, even though they combine together for the purpose. And if the fly snatches away a thing from them, they will have no power to release it from the fly. So weak are (both) the seeker and the sought.) (22:73),
(The likeness of those who take (false deities as) Awliya' (protectors, helpers) other than Allah is the likeness of a spider who builds (for itself) a house; but verily, the frailest (weakest) of houses is the spider's house ـ if they but knew.) (29:41), and,
(Shall he then, who knows that what has been revealed unto you (O Muhammad ) from your Lord is the truth, be like him who is blind But it is only the men of understanding that pay heed. Those who fulfill the covenant of Allah and break not the Mithaq (bond, treaty, covenant). And those who join that which Allah has commanded to be joined (i.e. they are good to their relatives and do not sever the bond of kinship), and fear their Lord, and dread the terrible reckoning.) (13:19-21)) until,
(And those who break the covenant of Allah, after its ratification, and sever that which Allah has commanded to be joined (i.e. they sever the bond of kinship and are not good to their relatives), and work mischief in the land, on them is the curse (i.e. they will be far away from Allah's mercy), and for them is the unhappy (evil) home (i.e. Hell).) (13:25)
The covenant that these deviant people broke is Allah's covenant with His creation, that is, to obey Him and avoid the sins that He prohibited. This covenant was reiterated in Allah's Books and by the words of His Messengers. Ignoring this covenant constitutes breaking it. It was said that the Ayah (2:27) is about the disbelievers and the hypocrites among the People of the Book. In this case, the covenant that they broke is the pledge that Allah took from them in the Tawrah to follow Muhammad when he is sent as a Prophet, and to believe in him, and in what he was sent with. Breaking Allah's covenant in this case occured when the People of the Book rejected the Prophet after they knew the truth about him, and they hid this truth from people, even though they swore to Allah that they would do otherwise. Allah informed us that they threw the covenant behind their backs and sold it for a miserable price.
It was also reported that the Ayah (2:27) refers to all disbelievers, idol worshippers and hypocrites. Allah took their pledge to believe in His Oneness, showing them the signs that testify to His Lordship. He also took a covenant from them to obey His commands and refrain from His prohibitions, knowing that His Messengers would bring proofs and miracles that none among the creation could ever produce. These miracles testified to the truth of Allah's Messengers. The covenant was broken when the disbelievers denied what was proven to them to be authentic and rejected Allah's Prophets and Books, although they knew that they were the truth. This Tafsir was reported from Muqatil bin Hayyan, and it is very good. It is also the view that Az-Zamakhshari held.
Allah's statement next,
﴿وَيَقْطَعُونَ مَآ أَمَرَ اللَّهُ بِهِ أَن يُوصَلَ﴾
(And sever what Allah has ordered to be joined) is in reference to keeping the relations with the relatives, as Qatadah asserted. This Ayah is similar to Allah's statement,
﴿فَهَلْ عَسَيْتُمْ إِن تَوَلَّيْتُمْ أَن تُفْسِدُواْ فِى الاٌّرْضِ وَتُقَطِّعُواْ أَرْحَامَكُمْ ﴾
(Would you then, if you were given the authority, do mischief in the land, and sever your ties of kinship) (47:22)
Ibn Jarir At-Tabari preferred this opinion. However, it has been said that the meaning of the Ayah (2:27) here is more general. Hence, everything that Allah has commanded to nurture, and the people severed, is included in its meaning.
Wassalam.