Tafsir of Ta-Ha 20:74

His saying, the Exalted: "Indeed, whoever comes to his Lord as a criminal..." up to the end of the two conditional clauses, is a justification from their perspective for why He, the Exalted is His state, is better and more enduring, and it is a verification of it and a refutation of what the accursed one claimed. Their initiation with the pronoun of state (dhamir al-sha’n) is to alert to the magnitude of their content and for their further confirmation.

That is, the grave matter is this: His saying, the Exalted, "Whoever comes to his Lord as a criminal"—meaning he died upon disbelief and sins—"then indeed for him is Hell; he will not die therein," so his torment will end, and "nor will he live"—a life from which he benefits. This is a verification that His torment, the Exalted, is more enduring.