(106–109) “Whoever disbelieves in Allah after having believed—except one who is compelled while his heart remains secure in faith—but those who willingly open their hearts to disbelief, upon them is wrath from Allah, and they will have a tremendous punishment. * That is because they preferred the life of this world to the Hereafter, and because Allah does not guide the disbelieving people. * Those are the ones whose hearts, hearing, and sight Allah has sealed, and it is they who are heedless. * Without doubt, it is they who will be the losers in the Hereafter.”
Allah Most High relates the appalling condition of “whoever disbelieves in Allah after having believed”: he becomes blind after having seen, returns to misguidance after having been guided, and willingly and contentedly opens his heart to disbelief. Such people incur severe wrath from the Most Merciful Lord; when He is angry, nothing can withstand His wrath, and all things become angry with them. “And they will have a tremendous punishment”—that is, one of the utmost severity, which will last forever.
“That is because they preferred the life of this world to the Hereafter”: they turned back in apostasy, coveting some paltry worldly gain, desiring it and disdaining the good of the Hereafter. When they chose disbelief over faith, Allah withheld guidance from them and did not guide them, because disbelief had become their defining trait. He therefore sealed their hearts so that no good could enter them, and sealed their hearing and sight so that nothing beneficial could pass through them and reach their hearts. Heedlessness thus engulfed them, abandonment encompassed them, and they were deprived of Allah’s mercy, which encompasses all things. This was because His mercy came to them, but they rejected it; it was offered to them, but they refused to accept it.
“Without doubt, it is they who will be the losers in the Hereafter”: those who will lose themselves, their wealth, and their families on the Day of Resurrection, miss everlasting bliss, and receive the painful punishment.
This is in contrast to one who is coerced and compelled to utter disbelief while his heart remains secure in faith and desirous of it. He incurs neither blame nor sin, and he is permitted to utter a word of disbelief when compelled to do so.