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Ali 'Imran, verse 91

إِنَّ ٱلَّذِينَ كَفَرُوا۟ وَمَاتُوا۟ وَهُمْ كُفَّارٌ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ ٱلْأَرْضِ ذَهَبًا وَلَوِ ٱفْتَدَىٰ بِهِۦٓ ۗ أُو۟لَـٰٓئِكَ لَهُمْ عَذَابٌ أَلِيمٌ وَمَا لَهُم مِّن نَّـٰصِرِينَ

those who disbelieve and die disbelievers will not be saved even if they offer enough gold to fill the entire earth. Agonizing torment is in store for them, and there will be no one to help them.

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Ibn Kathir (Abridged)

This commentary covers the passage that begins at verse 3:90.

Neither Repentance of the Disbeliever Upon Death, Nor His Ransoming Himself on the Day of Resurrection Shall be Accepted Allah threatens and warns those who revert to disbelief after they believed and who thereafter insist on disbelief until death. He states that in this case, no repentance shall be accepted from them upon their death. Similarly, Allah said, وَلَيْسَتِ التَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ السَّيِّئَتِ حَتَّى إِذَا حَضَرَ أَحَدَهُمُ الْمَوْتُ (And of no effect is the repentance of those who continue to do evil deeds until death faces one of them) 4:18. This is why Allah said,…

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