"And none denies it except every transgressor," meaning: an oppressor, "sinful," meaning: a sinner, and he is the polytheist.
﴿وَمَا يُكَذِّبُ بِهِ إِلا كُلُّ مُعْتَد﴾ أَي: ظَالِم ﴿أثيم﴾ آثم، وَهُوَ الْمُشرك
