Tafsir of Al-Mu'minoon 23:107

(That is: Our Lord, bring us out of the Fire and return us to the worldly life; and if, after that, we return to the state of disbelief and disobedience we were upon, then we are transgressors of the limits of injustice. Their audacity in making this request is most consistent with the preceding verses being an admission of guilt, for a sinner often tries to mitigate the anger of the one he has wronged through such an apology. Even if this were an apology—and an even greater one at that—this specific request is most akin to an objection that provokes intense rage, which makes it inappropriate to dare to make such a request. This is despite the fact that if they did not believe that it was an acceptable excuse and that apologizing with it would be beneficial, they would not have attempted it. Yet, with this belief, they would have no need to request being brought out and returned. It is not said that this is an admission of guilt, because they only said it as a preface to the aforementioned request, for it is a suspected means of calming the flames of wrath, as you have heard.

Perhaps the people thought that their evil disposition would change if they returned, due to what they witnessed of their condition on that Day, and for this reason, they requested what they requested. In their saying "we return" is an indication that they are, at the time of the request, upon faith and obedience; thus, the promise, in the event of a return to the worldly life, is to remain steadfast upon both, so that they may benefit from them after they die and are resurrected. So contemplate this.)