Then He mentioned the disbelievers, saying: "And repentance is not for those who do evil deeds," meaning: polytheism (shirk) against Allah, "until when death approaches one of them," at the time of witnessing the Angel of Death before he departs from this world, "he says: 'Indeed, I repent now.' Nor [is it for] those who die while they are disbelievers. For them, We have prepared a painful punishment." [Verse 18-19]
ثمَّ ذكر الْكفَّار؛ فَقَالَ: ﴿وَلَيْسَتِ التَّوْبَة للَّذين يعْملُونَ السَّيِّئَات﴾؛ يَعْنِي: الشّرك بِاللَّه ﴿حَتَّى إِذَا حضر أحدهم الْمَوْت﴾ عِنْد مُعَاينَة ملك الْمَوْت قبل أَن يخرج من الدُّنْيَا ﴿قَالَ إِنِّي تُبْتُ الآنَ وَلا الَّذِينَ يَمُوتُونَ وَهُمْ كُفَّارٌ أُولَئِكَ أَعْتَدْنَا لَهُم عذَابا أَلِيمًا﴾. [آيَة ١٩]
