His saying, exalted and glorified is He: "And they have no allies to help them besides Allah. And whoever Allah leads astray, for him there is no guide." "Respond to your Lord before a Day comes of which there is no repelling from Allah. You will have no refuge on that Day, nor will you have any denial." "But if they turn away, We have not sent you as a guardian over them. Your duty is only to convey the message. And when We let man taste of Our mercy, he rejoices in it. But if an evil afflicts them because of what their hands have earned, then indeed, man is ungrateful."

His saying, exalted and glorified is He: "And they have no allies" is a reference to the idols and statues that the disbelievers showed allegiance to and believed in as a religion. The meaning is: why do they support that which does not harm or benefit? But whoever Allah leads astray, for him there is no path to guidance or salvation.

Then Allah, exalted and glorified is He, commanded His Prophet, blessings and peace be upon him, to order them to respond to the call of Allah and His Shari'ah. He warned them of the Day of Resurrection, which no one will be returned to action after it, and on which there is no refuge or escape for anyone, except through knowledge of Allah, exalted and glorified is He, and righteous deeds in this world. He informed them that there is no refuge for them nor denial. "Denial" is a source meaning rejection, and it is like "the excuse of the living" and similar sources. It is possible that it is from the structures of the active participle from "nakira," although the meaning may be distant, because "nakira" means: he did not distinguish and thought the matter was other than what he was accustomed to.

And His saying, exalted and glorified is He: "But if they turn away, We have not sent you as a guardian over them" is a reassurance for Muhammad, blessings and peace be upon him, and a removal of his concern for them. He informed him that he is only responsible for conveying the message to them and delivering the proof. Then the phrase in the remaining part of the verse is like saying: and the people are a people of obstinacy and contradiction of morals and turmoil. When they are given a mercy, they rejoice in it and become arrogant. But if an evil afflicts them, meaning a calamity that harms them in their bodies or souls, and that is due to their sins and their vile actions, then they are ungrateful at that time, not patient. He expressed this with the term "man," which is a general name that includes all disbelievers from those present at that time and others. The plural pronoun in His saying, exalted and glorified is He: "they will be afflicted" refers back to the term "man" in that it is a generic name that encompasses many.