And when they were committing the great sins, they said: "We will be forgiven." Their compliance with the distortion of their scholars and monks was a form of shirk with Allah - as He, glorified and exalted is He, said: ﴿They took their scholars and monks as lords besides Allah﴾ [At-Tawbah: 31]. He said - explaining the realization of their threat; informing that what was indicated by their distortion led them to shirk -: ﴿Indeed, Allah﴾; meaning: the One who encompasses the attributes of greatness; ﴿does not forgive that partners be associated with Him﴾; meaning: in a manner of continuous renewal until death; whether the one who associates partners is from the People of the Book or not; and it was further enhanced by the fact that it is in the context of: ﴿And worship Allah and do not associate anything with Him﴾ [An-Nisa: 36].

And when He informed of His justice; He informed of His grace; so He said: ﴿And He forgives what is less than that﴾; the great and immense matter; from every sin; whether it is small or great; whether its doer repents or not; and He warned by His saying - informing that He is the chooser; nothing is obligatory upon Him -: ﴿For whom He wills﴾.

And when the decree was: "Indeed, whoever associates partners with Allah has certainly gone astray in a far-off error"; He followed it with His saying: ﴿And whoever associates partners﴾; meaning: there exists from him shirk in the present or in the outcome; as for the past, repentance has erased it; ﴿with Allah﴾; meaning: the One whom everything is beneath Him; ﴿has certainly fabricated﴾; meaning: he has deliberately lied; ﴿a great sin﴾; meaning: apparent in itself; due to its enormity that it has filled the corners of his soul, heart, spirit, and body; manifesting to others that it is a sin; thus he in himself is calling out that it is false and persistent; so he left no room for reconciliation; and wisdom did not necessitate pardon for him; because he is disparaging to the King; and he only folded the introduction of misguidance; and mentioned the introduction of fabrication - due to the context being for the People of the Book whose misguidance is with knowledge from them; and deliberate obstinacy; unlike what will come from the Arabs -; and in the expression with the present tense there is a sense of sufficiency; along with a plea; and a drawing in a state of fear.