Tafsir of An-Nahl 16:107

(That) is a reference to the disbelief after belief, or to the threat encompassed by His, the Exalted’s, saying: "On them is wrath from Allah and for them is a great punishment," or to the mentioned wrath and punishment.

(Because they) – that is, for the reason that those whose breasts are expanded for disbelief – (preferred the worldly life) – meaning they chose it and prioritized it. Because "preference" implies the meaning of "choosing over," it is said (over the Hereafter), thus it is linked with the particle ‘ala (over). The intended meaning, according to what is in al-Bahr, is that they performed the actions of those who prefer that [worldly life]; otherwise, they would not be believers in the Hereafter at all.

(And that Allah does not guide) – to faith and to that which necessitates steadfastness upon it. It has been said: to Paradise; but the Imam refuted this. Some interpreted the negated guidance as forced guidance – that is, He does not guide by way of compulsion and coercion, and this is attributed to the Mu‘tazila – (the disbelieving people). That is, in His, the Exalted’s, encompassing knowledge, He does not preserve them from deviation and what leads to it—namely, wrath and punishment.

If not for one of two things—either their preferring the worldly life over the Hereafter, or Allah the Exalted not guiding them—then this [state of disbelief] would not have occurred. If they had preferred the Hereafter over the world, or if Allah, Glorified be He, had guided them, it would not have been so. However, both are impossible because it would contradict what is in [God’s] knowledge of things as they are in reality. Some have said: The second [option] is contrary to wisdom, and the first is among that which cannot possibly occur.