"Indeed, Allah does not forgive association with Him," meaning: that one should assign partners to Him, "but He forgives what is less than that for whom He wills."
Yahya reported from Sufyan al-Thawri, from Abu al-Zubayr, from Jabir ibn Abdullah who said: "The Messenger of Allah (peace and blessings be upon him) was asked about the two inevitable matters, and he said: 'Whoever dies (not) associating anything with Allah..."
﴿إِنَّ اللَّهَ لَا يَغْفِرُ أَنْ يُشْرك بِهِ﴾ أَي: يعدل بِهِ غَيره ﴿وَيَغْفِرُ مَا دُونَ ذَلِكَ لِمَنْ يَشَاءُ﴾
يَحْيَى: عَنْ سُفْيَانَ الثَّوْرِيِّ، عَنْ أَبِي الزُّبَيْرِ، عَنْ جَابِرِ بْنِ عَبْدِ اللَّهِ قَالَ: ((سُئِلَ رَسُولُ اللَّهِ ﷺ عَنِ الْمُوجِبَتَيْنِ؛ فَقَالَ: مَنْ مَاتَ (لَا) يُشْرِكُ بِاللَّهِ شَيْئًا
