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* تفسير Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

{ وَلَيْسَتِ ٱلتَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ ٱلسَّيِّئَاتِ حَتَّىٰ إِذَا حَضَرَ أَحَدَهُمُ ٱلْمَوْتُ قَالَ إِنِّي تُبْتُ ٱلآنَ وَلاَ ٱلَّذِينَ يَمُوتُونَ وَهُمْ كُفَّارٌ أُوْلَـٰئِكَ أَعْتَدْنَا لَهُمْ عَذَاباً أَلِيماً }

(The forgiveness) Allah overlooking sins (is not for those who do ill deeds until, when death attendeth upon one of them) when one of them is suffering from the agony of death, (he saith: Lo! I repent now; nor yet for those who die while they are disbelievers). Allah says that He does not accept the repentance of unbelievers at the moment they suffer the pangs of death. (For such) for the unbelievers (We have prepared a painful doom) this was revealed about Tu'mah and his companions who had left Islam.

Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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