But repentance is not [accepted] of those who [continue to] do evil deeds up until, when death comes to one of them, he says, "Indeed, I have repented now," or of those who die while they are disbelievers. For them We have prepared a painful punishment.
ٱلتَّوۡبَةُ(is) the acceptance of repentancel-tawbatu
لِلَّذِينَfor those wholilladhīna
يَعۡمَلُونَdoyaʿmalūna
ٱلسَّيِّـَٔاتِthe evil deedsl-sayiāti
حَتَّىٰٓuntilḥattā
إِذَاwhenidhā
حَضَرَapproachesḥaḍara
أَحَدَهُمُone of themaḥadahumu
ٱلۡمَوۡتُ[the] deathl-mawtu
قَالَhe saysqāla
إِنِّيIndeed Iinnī
تُبۡتُrepenttub'tu
ٱلۡـَٰٔنَnowl-āna
وَلَاand notwalā
ٱلَّذِينَthose whoalladhīna
يَمُوتُونَdieyamūtūna
وَهُمۡwhile theywahum
كُفَّارٌۚ(are) disbelieverskuffārun
أُوْلَٰٓئِكَThose ulāika
أَعۡتَدۡنَاWe have preparedaʿtadnā
لَهُمۡfor themlahum
عَذَابًاa punishmentʿadhāban
أَلِيمٗاpainfulalīman
Tafsir
Allah does not turn in mercy and forgiveness to those who continue in their disobedience, overstepping the limits and insisting on overstepping them, and not turning away from doing this until they are dying, then saying that they regret what they did and asking for Allah’s forgiveness. Also, Allah does not turn in mercy and forgiveness to those who die in disbelief – He has prepared a painful punishment for them.