"He has decreed upon Himself mercy," meaning: He has obligated it. "Those who have lost their own souls," meaning: they have lost them by their end destination being the Fire, "they do not believe," meaning: those who died in their state of disbelief.
﴿كتب على نَفسه الرَّحْمَة﴾ أَيْ: أَوْجَبَهَا. ﴿الَّذِينَ خَسِرُوا أَنْفُسَهُمْ﴾ أَيْ: خَسِرُوهَا بِمَصِيرِهِمْ إِلَى النَّارِ ﴿فهم لَا يُؤمنُونَ﴾ يُغني: من مَاتَ على كفره.
