A close look at the last sentence of verse 32 and the statement in verse ذَٰلِكَ هُوَ الْفَضْلُ الْكَبِيرُ‌ جَنَّاتُ عَدْنٍ يَدْخُلُونَهَا يُحَلَّوْنَ فِيهَا مِنْ أَسَاوِرَ‌ مِن ذَهَبٍ وَلُؤْلُؤًا وَلِبَاسُهُمْ فِيهَا حَرِ‌يرٌ‌ (That is the great bounty, gardens of eternity they enter. They will be ornamented with bracelets of gold and with pearls, and their dress therein will be (of) silk. - 35:32, 33) shows that in the beginning of verse 32, Allah Ta’ ala has pointed out to three kinds of His chosen servants following which it was said: ذَٰلِكَ هُوَ الْفَضْلُ الْكَبِيرُ‌: That is, 'this counting of all these three among His chosen servants is the great bounty.' Next comes the statement relating to their recompense - that they will go to Jannah, that they will be given bracelets of gold and ornaments of pearls to wear and that their dress shall be of silk.

For men, in this mortal world, it is حَرَام haram to wear ornaments of gold, and dresses made of silk too. To compensate, they will have these in Jannah. Let there be no doubt about it, something like: Ornaments are for women, not for men in whose case these do not suit. The reason is simple. Taking the conditions prevailing in the 'Akhirah (Hereafter) and Jannah (Paradise) on the analogy of conditions prevailing in the mortal world is unreasonable, even dumb.

According to a narration of Sayyidna Abu Said al-Khudri ؓ ، the Holy Prophet ﷺ said, 'Crowns on the heads of the people of Jannah will be studded with pearls. Light emitted by the smallest of its pearls will fill the entire horizon from the East to the West.' (Reported by at-Tirmidhi and al-Hakim, who has authenticated it, and by al-Baihaqi - from Mazhari)

Imam al-Qurtubi (رح) Ta’ ala said: Commentators explain that every inmate of Jannah will have bracelets to wear on their hands - of gold, silver, and pearls. About this celestial bracelet, a verse mentions 'of silver' (76:21) while others, 'of gold' (18:31; 22:23; 35:33; 43:53). The present explanation brings both verses in correspondence.