As for the rational argument, it may be said: If a Muslim is punished for neglecting this obligation, while he is undoubtedly more noble in the sight of Allah than this disbeliever, then how could the disbeliever not be punished?

If you say: The disbeliever is not punished because he is not bound by this, since he is a disbeliever—

We say: Even if he does not commit himself to it, he is nevertheless legally obligated, because he is a servant of Allah. His failure to commit himself is out of obstinacy and arrogance. Indeed, I say that the disbeliever will be called to account on the Day of Resurrection for every blessing Allah bestowed upon him.

The textual proof for this is the saying of Allah Most High:

“There is no blame upon those who believe and do righteous deeds for what they have consumed, so long as they fear Allah, believe, and do righteous deeds.” [Quran 5:93]

By implication, those who neither believe, fear Allah, nor do righteous deeds are blameworthy—this being an implication derived from the stated description and meaning, namely faith and righteous action. Allah Most High also says:

“Say, ‘Who has forbidden the adornment of Allah which He has brought forth for His servants, and the wholesome provisions?’ Say, ‘They are for those who believe in the life of this world, exclusively theirs on the Day of Resurrection.’” [Quran 7:32]

As for these disbelievers, such things are forbidden to them, and they will be called to account for them. This is unlike the believers: they are lawful for them in this world, and they will not be called to account for them on the Day of Resurrection.

If you say: If they are forbidden to them, why do we not prevent them from eating and drinking?

The answer is that Allah provides His servants with both lawful and unlawful provisions, for He has guaranteed their sustenance. Allah Most High says:

“There is no creature on earth but that its provision rests upon Allah.” [Quran 11:6]