Tafsir of An-Nahl 16:104

(Indeed, those who do not believe in the verses of Allah)—meaning, they do not attest that they are from Him, Exalted is He; rather, they say about them what they say: sometimes calling them fabrication, and other times "legends of the ancients" learned from human beings. It has been said: the intended meaning by "the verses" is the miracles indicating the truthfulness of the Prophet, may Allah bless him and grant him peace, and the Quranic verses are included within this primarily. The first interpretation, as has been said, is more appropriate for the context.

(Allah will not guide them)—it has been said: meaning, to Paradise; rather, He drives them to the Fire, as indicated by His, the Exalted’s, saying: (And for them is a painful punishment.)

Some scholars of verification have said: The meaning is that He does not guide them to what would save them from the truth, because of what is known of their poor disposition. It is stated in al-Bahr: meaning, He does not create faith in their hearts. This is a general statement that is particularized, for many who disbelieved in the verses of Allah, the Exalted, have indeed been guided. Al-Jalabi said: The meaning is that the reason for their lack of faith is that He, the Exalted, does not guide them because He has set a seal upon their hearts, or He, Glory be to Him, does not guide them as a recompense for their lack of belief that those verses are from Him, the Exalted. Al-Askari said: It is possible that the meaning is that if they do not believe in these verses, they will not be guided; the intended meaning of "Allah does not guide them" is "they do not find guidance." For it is only said that Allah, the Exalted, guided so-and-so absolutely when that person has indeed accepted guidance. As for one who does not accept guidance, it is said regarding him: "Allah, the Exalted, guided him, but he did not accept guidance," as the Exalted says: (And as for Thamud, We guided them, but they preferred blindness over guidance.)

It has been said: The meaning is that those who do not direct their volition toward belief in the verses of Allah, the Exalted, He, Glory be to Him, does not create it in their hearts. Ibn Atiyyah said: What is understood from existence is that those whom Allah, the Exalted, does not guide do not believe in His verses, but the order was reversed to complete the depiction of their repulsive state and to denounce their error, as in His saying, the Exalted: (So when they deviated, Allah caused their hearts to deviate.) What al-Jalabi mentioned first leads to the same result as this inversion, though the majority of these interpretations are not free from subtle doubt.

The Judge said: The strongest of what has been said regarding the verse is what was mentioned first; and the claim that it is an interpretation of the Mu'tazila, suitable for their principles, is open to scrutiny. In any case, the intent of the verse is a threat and a warning to those disbelievers regarding their state of disbelief in the verses of Allah, the Exalted, and their attributing the fabrication and learning from humans to His Messenger, may Allah bless him and grant him peace, after dispelling their delusions and refuting their insults.