"And whoever invokes besides Allah another deity for which he has no proof," meaning: he has no argument for that. "Then his account is only with his Lord," meaning: his recompense is only with his Lord. "Indeed, the disbelievers will not succeed." It is also read as (innahu) with a kasra (vowel mark) meaning: his account is only with his Lord, that He shall admit him into the Fire. Then He said: "Indeed, the disbelievers will not succeed."
﴿وَمَنْ يَدْعُ مَعَ اللَّهِ إِلَهًا آخَرَ لَا بُرْهَانَ لَهُ بِهِ﴾ أَيْ: لَا حُجَّةَ لَهُ بِذَلِكَ ﴿فَإِنَّمَا حسابه عِنْد ربه﴾ يَعْنِي: فَإِنَّمَا جَزَاؤُهُ عِنْدَ رَبِّهِ ﴿إِنَّه لَا يفلح الْكَافِرُونَ﴾ وَهِي تقْرَأ: (إِنَّه) بِالْكَسْرِ عَلَى مَعْنَى: فَإِنَّمَا حِسَابُهُ عِنْدَ رَبَّهِ أَنْ يُدْخِلَهُ النَّارَ، ثُمَّ قَالَ: ﴿إِنَّهُ لَا يُفْلِحُ الْكَافِرُونَ﴾.
