that they repented of sins short of associating partners with Allah, but did not repent of that. It has also been said that their repentance will not be accepted after death. The majority, including al-Hasan, Qatāda, ‘Atā’ al-Khurāsānī, and al-Suddī, said that their repentance will not be accepted when death is upon them. This would thus be like His words:

“Repentance is not accepted from those who continue to do evil until, when death comes to one of them, he says, ‘Now I repent,’ nor from those who die as disbelievers.”

Likewise, His words:

“Indeed, those who believe, then disbelieve, then believe, then disbelieve, then increase in disbelief—Allah will neither forgive them nor guide them to a way.”

Mujāhid and other commentators explained “increase in disbelief” as remaining steadfast in it until they died.

I say: This is because the repentant person turns back from disbelief, whereas one who does not repent persists, increasing in disbelief upon disbelief. Thus, His words, “then increase,” are equivalent to saying that they then persisted in disbelief, continued in disbelief, and remained in disbelief. They disbelieved after embracing Islam, and their disbelief then increased rather than diminished. These are the ones whose repentance will not be accepted—meaning repentance when death is upon them. For whoever repents before death is upon him has repented in good time and turned back from his disbelief, so his disbelief has not increased but diminished. This is unlike someone who persists until death is before his eyes: no time remains for his disbelief to diminish, let alone be eradicated.

In the other verse, He says:

“Allah will not forgive them.”

And He mentions that they