Kitāb al-TawḥīdSalih Al-Fawzan

As for those guilty of major hypocrisy, Allah says about them, “Deaf, dumb and blind—so they do not return” (Quran 2:18), meaning that inwardly they never return to Islam. He also says, “Do they not see that they are tested once or twice every year, yet they neither repent nor take heed?” (Quran 9:126).

Shaykh al-Islām Ibn Taymiyyah said, “The scholars have differed over whether their repentance may be accepted in outward legal terms, since this cannot truly be known, for such people always display Islam.” (1)

(1) See Majmu al-Fatawa, vol. 28, pp. 434–435.
وأما أهل النفاق الأكبر، فقال الله فيهم: ﴿صُمٌّ بُكْمٌ عُمْيٌ فَهُمْ لَا يَرْجِعُونَ﴾ [البقرة: ١٨] أي في الإسلام في الباطن. وقال تعالى فيهم: ﴿أَوَلَا يَرَوْنَ أَنَّهُمْ يُفْتَنُونَ فِي كُلِّ عَامٍ مَرَّةً أَوْ مَرَّتَيْنِ ثُمَّ لَا يَتُوبُونَ وَلَا هُمْ يَذَّكَّرُونَ﴾ [التوبة: ١٢٦] قال شيخ الإسلام ابن تيمية: (وقد اختلف العلماء في قبول توبتهم في الظاهر، لكون ذلك لا يُعْلم، إذ هم دائما يظهرون الإسلام) (١) .
(١) انظر مجموع الفتاوى (٢٨ / ٤٣٤ - ٤٣٥) .

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