Commentary
And when he established for them the specificity of that, warning them of it to a degree that they despaired of their return, the listener yearned to know their state in the Hereafter. So he said, clarifying for them that the reason for the non-acceptance of their repentance is the loss of its opportunity due to their persistence in disbelief: ﴿Indeed, those who disbelieved﴾ meaning this disbelief or another. It may be that what is meant is that they are three categories: the repentant with a true repentance, and they are those who have reformed; the repentant with a false repentance; and those who die in their disbelief without repentance. Therefore, he said: ﴿And they died while they were disbelievers﴾. And since death in that state is a reason for eternal punishment in the Fire, because the context is about disbelief and death upon it, he explicitly denied the acceptance of ransom from anyone, regardless of who it is. He linked it with 'fa' (so) and said: ﴿So it will not be accepted﴾, meaning due to the heinousness of their action, which is their daring upon disbelief, then death upon it ﴿from any of them﴾, meaning whoever it may be ﴿the earth full of gold﴾, meaning from gold, it will not be renewed for him acceptance of that even if he offered it as a gift or a present or otherwise ﴿and even if he ransomed himself with it﴾. The 'law' (if) in this context serves as a reminder that what preceded it came in the manner of exhaustive enumeration, and what follows it came as a specification of the state that is presumed not to fall under what preceded it, like his saying, blessings and peace be upon him, "Give to the beggar even if he comes on a horse." The fact that he came on a horse indicates his wealth, so it is not appropriate to give him, and he specified it. As for here, when the acceptance of ransom is obligatory among the People of the Book - as has been mentioned in His saying, glorified and exalted is He: ﴿And if they come to you as captives, ransom them﴾ [Al-Baqarah: 85], it was such that it might be presumed that offering it - in the manner of ransom - contradicts offering it in another way until it becomes obligatory to accept it, so he specified it. Also, the state of ransom is a state in which the ransomer does not confer a favor upon the one being ransomed, as it is a state of coercion from the one being ransomed to the ransomer - as Abu Hayyan said. The meaning is: nothing will be accepted from any of them that fills the earth with gold in any circumstance, even in the case of ransom. The example is meant to exaggerate the abundance, meaning nothing will be accepted from him; and he only limited it to filling the earth because it is the most that enters into the imaginations of people and is discussed in their debates - and Allah, glorified and exalted is He, knows best.
And when the listener yearned to know what would happen to them, he was answered with His saying: ﴿Those﴾ meaning the far ones from mercy ﴿for them is a painful punishment﴾. And due to its severity, he emphasized the negation afterwards with the addition of the preposition, saying: ﴿And they will have no helpers﴾, meaning who would help them in any way, thus negating from them every means of rescue.
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