إِنَّ ٱلَّذِينَ كَفَرُوا۟ وَمَاتُوا۟ وَهُمْ كُفَّارٌۭ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ ٱلْأَرْضِ ذَهَبًۭا وَلَوِ ٱفْتَدَىٰ بِهِۦٓ ۗ أُو۟لَٰٓئِكَ لَهُمْ عَذَابٌ أَلِيمٌۭ وَمَا لَهُم مِّن نَّٰصِرِينَ
Indeed, those who disbelieve and die while they are disbelievers - never would the [whole] capacity of the earth in gold be accepted from one of them if he would [seek to] ransom himself with it. For those there will be a painful punishment, and they will have no helpers.
Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted. And they are those who are astray (90)Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them if they offered it as a ransom. For them is a painful torment and they will have no helpers (91)
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 السَّيِّئَاتِ حَتَّىٰ 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,
لَّن تُقْبَلَ تَوْبَتُهُمْ وَأُولَٰئِكَ هُمُ الضَّالُّونَ
(never will their repentance be accepted. And they are those who went astray.) to those who abandon the path of truth for the path of wickedness. Al-Hafiz Abu Bakr Al-Bazzar recorded that Ibn 'Abbas said that some people embraced Islam, reverted to disbelief, became Muslims again, then reverted from Islam. They sent their people inquiring about this matter and they asked the Messenger of Allah ﷺ. On that, this Ayah was revealed,
إِنَّ الَّذِينَ كَفَرُوا بَعْدَ إِيمَانِهِمْ ثُمَّ ازْدَادُوا كُفْرًا لَّن تُقْبَلَ تَوْبَتُهُمْ
(Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted). The chain of narration is satisfactory. Thereafter, Allah said,
إِنَّ الَّذِينَ كَفَرُوا وَمَاتُوا وَهُمْ كُفَّارٌ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ الْأَرْضِ ذَهَبًا وَلَوِ افْتَدَىٰ بِهِ
(Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them even if they offered it as a ransom.)
Those who die while disbelievers, shall have no good deed ever accepted from them, even if they spent the earth's fill of gold in what was perceived to be an act of obedience. The Prophet ﷺ was asked about 'Abdullah bin Jud'an, who used to be generous to guests, helpful to the indebted and who gave food (to the poor); will all that benefit him? The Prophet ﷺ said,
لَا، إِنَّهُ لَمْ يَقُلْ يَوْمًا مِنَ الدَّهْرِ: رَبِّ اغْفِر لِي خَطِيئَتِي يَوْمَ الدِّينِ
(No, for not even one day during his life did he pronounce, 'O my Lord! Forgive my sins on the Day of Judgment.)
Similarly, if the disbeliever gave the earth's full of gold as ransom, it will not be accepted from him. Allah said,
وَلَا يُقْبَلُ مِنْهَا عَدْلٌ وَلَا تَنفَعُهَا شَفَاعَةٌ
(...nor shall compensation be accepted from him, nor shall intercession be of use to him,)[2:123], and
لَّا بَيْعٌ فِيهِ وَلَا خِلَالٌ
(...on which there will be neither mutual bargaining nor befriending.)[14:31], and,
إِنَّ الَّذِينَ كَفَرُوا لَوْ أَنَّ لَهُم مَّا فِي الْأَرْضِ جَمِيعًا وَمِثْلَهُ مَعَهُ …