The first is that it applies specifically to those who die as disbelievers. This is reported from Muqātil, who gave the same interpretation of His words, “Say, ‘O disbelievers.’” It is also reported from al-Dahhāk. Both said: “It was revealed concerning the Arab polytheists who never embraced Islam, such as Abū Jahl, Abū Tālib, and Abū Lahab.” Al-Dahhāk also said: “It was revealed concerning Abū Jahl and five members of his household.”

Some exegetes, such as al-Thaʿlabī, al-Baghawī, and Ibn al-Jawzī, mentioned no other interpretation. Al-Baghawī said: “This verse concerns people for whom the decree of wretchedness had already been established in Allah’s foreknowledge.”

Ibn al-Jawzī said:
“Our shaykh, Alī ibn Ubayd Allāh, said: ‘Although this verse is expressed in general terms, its intended scope is specific. It declares that the disbelievers will not believe when warned, yet many disbelievers have believed upon being warned. Were it understood in its apparent general sense, Allah’s statement would contradict the reality it describes. It must therefore be understood as referring to a specific group.’”

The second view is that the verse retains its apparent meaning: warning and the absence of warning are alike for the disbeliever so long as he remains a disbeliever. Warning neither benefits nor affects him. The same has been said of the signs: they do not necessarily bring about faith. Allah brings the two together in His words:

“Neither signs nor warnings benefit a people who do not believe.”