"[He] who denies and turns away," meaning: he denied the Book of Allah and turned away from the obedience of Allah.
﴿الَّذِي كذب وَتَوَلَّى﴾ كَذَّبَ بِكِتَابِ اللَّهِ، وَتَوَلَّى عَنْ طَاعَة الله
