"Say, have you considered: if the punishment of Allah comes to you"—Al-Hasan said: meaning, in this world by annihilation—"or the Hour comes to you" with punishment, "is it other than Allah you call upon, if you are truthful?" Meaning: that you will not call upon anyone except Allah, so you will believe at a time when belief is not accepted (fol. 93) from you; for Allah has decreed that faith shall not be accepted when the punishment descends.
﴿قُلْ أَرَأَيْتَكُمْ إِنْ أَتَاكُمْ عَذَابُ الله﴾ قَالَ الحَسَن: يَعْنِي: فِي الدُّنيا بالاستئصال ﴿أَو أتتكم السَّاعَة﴾ بِالْعَذَابِ ﴿أَغَيْرَ اللَّهِ تَدْعُونَ إِنْ كُنْتُم صَادِقين﴾ أَيْ: أَنَّكُمْ لَا تَدْعُونَ إِلَّا اللَّهَ؛ فَتُؤْمِنُوا حَيْثُ لَا يُقْبَلُ الْإِيمَان (ل ٩٣) مِنْكُمْ؛ وَقَدْ قَضَى اللَّهُ أَلَّا يُقْبَلَ الْإِيمَانُ عِنْدَ نُزُولِ الْعَذَابِ.