the Jews, who disbelieved in Jesus, peace be upon him, and the Gospel after having believed in their prophets; then they increased in disbelief (1) by disbelieving in Muhammad, peace and blessings be upon him, and the Quran.

Abu al-Aliyah said: “It was revealed concerning the Jews and the Christians. When they saw Muhammad, peace and blessings be upon him, they disbelieved in him after having believed in his description and attributes in their scriptures; then they increased in disbelief,” meaning, sins while they remained in disbelief.

Mujahid said: “It was revealed concerning all the disbelievers: they ascribed partners to Allah after acknowledging that Allah was their Creator, then increased in disbelief”; that is, they persisted in their disbelief until they perished upon it (2).

Al-Hasan said: “They increased in disbelief: whenever a verse was revealed, they disbelieved in it, and thus increased in disbelief.” It was also said: They increased in disbelief by their saying, “We await for Muhammad the vicissitudes of fate.”

Al-Kalbi said: “It was revealed concerning the eleven companions of al-Harith ibn Suwayd. When al-Harith returned to Islam, they remained in disbelief in Mecca and said: ‘We shall remain in disbelief for as long as we wish; then, whenever we wish to return, there will be revealed concerning us what was revealed concerning al-Harith.’ When the Messenger of Allah, peace and blessings be upon him, conquered Mecca, the repentance of those among them who entered Islam was accepted. And concerning those of them who died as disbelievers, this was revealed: ‘Indeed, those who disbelieve and die while they are disbelievers’—to the end of the verse.”

If it is asked: Allah has promised to accept the repentance of whoever repents, so what is the meaning of His saying, “Their repentance will never be accepted, and they are the ones astray”? It is said: Their repentance will not be accepted when they repent upon directly witnessing the approach of death (3), as He said: “But repentance is not for those who persist in evil deeds until, when death comes to one of them, he says, ‘Indeed, I repent now.’” Surat al-Nisa, verse 18.

It was also said that this concerns the companions of al-Harith ibn Suwayd, when they held back from Islam and said: “We are waiting to see what happens to Muhammad; if time proves favourable to him, we shall return to his religion.” That will not be accepted from them, because they are merely biding their time, not acting from genuine conviction. They are the ones astray.

“Indeed, those who disbelieve and die while they are disbelievers—never will an earthful of gold be accepted from any of them, even if he were to offer it as ransom. They will have a painful punishment, and they will have no helpers.” (91)

His words, exalted is He: “Indeed, those who disbelieve and die while they are disbelievers—never will an earthful be accepted from any of them”: that is, an amount sufficient to fill the earth from its east to its west. “Gold” is in the accusative as a specification, as in the expression, “twenty dirhams.” “Even if he were to offer it as ransom”: it was said that its meaning is, “if he were to offer it as ransom,” the conjunction “and” being an inserted addition. “They will have a painful punishment, and they will have no helpers.”