Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Lo! those who disbelieve) in Muhammad and the Qur'an (and deal in wrong) these are those who ascribe partners to Allah, (Allah will never forgive them) as long as they are thus, (neither will He guide them unto a road) a road of guidance.
Surely those who disbelieve, [those] who have been veiled from religion, and who have done wrong, who have prevented their preparednesses from [realising] what is their right in terms of [realising their] perfection, by committing vices and unleashing the attributes of the soul upon their hearts, it is not for God to forgive them, because the configurations of these vices are firmly rooted in them and their preparedness has been invalidated, nor to guide them to any path, because of their composite ignorance, their corrupt belief, and their lack of knowledge of any of the paths of perfection,
(Verily, We have inspired you...) emphasized the Prophet's prophethood and refuted the idolators and People of the Scripture who denied him. Allah said,
لَّـكِنِ اللَّهُ يَشْهَدُ بِمَآ أَنزَلَ إِلَيْكَ
(But Allah bears witness to that which He has sent down unto you,) meaning, even if they deny, defy and disbelieve in you, O Muhammad, Allah testifies that you are His Messenger to whom He sent down His Book, the Glorious Qur'an that,
(Falsehood cannot come to it from before it or behind it, (it is) sent down by the All-Wise, Worthy of all praise.) Allah then said,
(He has sent it down with His knowledge,) The knowledge of His that He willed His servants to have access to. Knowledge about the clear signs of guidance and truth, what Allah likes and is pleased with, what He dislikes and is displeased with, and knowledge of the Unseen, such as the past and the future. This also includes knowledge about His honorable attributes that no sent Messenger or illustrious angel can even know without Allah's leave. Similarly, Allah said,
(Verily, those who disbelieve and prevent (others) from the path of Allah, they have certainly strayed far away.) For they are disbelievers themselves and do not follow the truth. They strive hard to prevent people from following and embracing Allah's path. Therefore, they have defied the truth, deviated, and strayed far away from it. Allah also mentions His judgment against those who disbelieve in His Ayat, Book and Messenger, those who wrong themselves by their disbelief and hindering others from His path, committing sins and violating His prohibitions. Allah states that He will not forgive them;
وَلاَ لِيَهْدِيَهُمْ طَرِيقاً
(nor will He guide them to a way (that is, of good).)
(O mankind! Verily, there has come to you the Messenger with the truth from your Lord, so believe in him, it is better for you.) This Ayah means, Muhammad has come to you with guidance, the religion of truth and clear proof from Allah. Therefore, believe in what he has brought you and follow him, for this is better for you. Allah then said,
(But if you disbelieve, then certainly to Allah belongs all that is in the heavens and the earth.) Allah is far too rich than to need you or your faith, and no harm could ever affect Him because of your disbelief. Allah said in another Ayah,
Surely those who disbelieve and bar [people] from the way of God they have indeed gone far astray. Surely those who disbelieve and who have done wrong it is not for God to forgive them neither to guide them to any path except for the path of hell abiding therein forever; and for God that is an easy matter. He made their barring believers from following the truth the equivalent of their disbelief in God. [In equating these two] God most high treats the rights of His friends as seriously as He treats His own right. Then He said surely those who disbelieve and who have done wrong. He made their wrongdoing ẓulm the same as their disbelief kufr and attached to both of these the justly deserved abiding punishment. Even if wrongdoing is not like disbelief in deserving the threat of endless duration the misfortune of it is that God may abandon those who do it until they succumb to disbelief.