Tafsir of Ash-Shu`ara' 26:201

{They do not believe in it.} This is a new sentence introduced to explain that they are not affected by such matters which call them to believe in it, but rather they persist in their state until they see the painful punishment, which compels them to believe in it; yet at that time, it will not benefit them.

The intended meaning of "the criminals" (al-mujrimin) is the polytheists to whom the pronouns revert in {to them}, {upon them}, and {they were}. The shift from the pronoun to the noun mentioned serves to emphasize their condemnation.

Al-Zamakhshari said regarding the meaning of this: "It means that such an insertion [as described previously] We have inserted into their hearts; thus We have established and fixed it within them. And in such a state—this very quality of disbelieving in it and denying it—We have placed it within them. Therefore, no matter what is done to them or how their affairs are managed, there is no way for them to change from what they are upon of rejection and denial." This is as the Almighty said: {And even if We had sent down to you a book on parchment and they had touched it with their hands, those who disbelieve would have said, "This is not but obvious magic."}

The position of the statement of the Almighty, {They do not believe in it...} in relation to what precedes it, is that of an elucidation and summary, because it is presented to indicate that it remains denied and rejected in their hearts. Thus, what follows confirms this meaning: that they will continue in their disbelief and rejection of it until they witness the threat. It is also permissible for it to be a circumstantial clause (hal), meaning: "We have inserted it into them while they are not believing in it."

It has been objected that the first view is more appropriate to the context of explaining the extent of their stubbornness and contentiousness, despite the corroborating evidence for faith, the reinforcement of the foundations of guidance, and the total severance of their excuses. It may be said that this interpretation is more consistent with the consolation of the Prophet—peace be upon him—which is like the foundation of this noble surah and with which it began, where the Almighty said: {Perhaps you would kill yourself with grief that they are not believers.} It is as if the Almighty, having mentioned the excess of their stubbornness and the intensity of their resistance in contention, provided an explanation that is clear in itself; hence, to me, it is more preferable than the former.

It is stated in al-Matla’ that the pronoun [in salaknahu] refers to the denial and disbelief indicated by the statement of the Almighty: {they were not believers in it}. This view was also held by Yahya ibn Sallam, and narrated from Ibn Abbas and al-Hasan. The meaning would be: "And likewise, We have inserted the denial of the Quran and the disbelief in it into the hearts of the polytheists of Mecca, and We have established it therein." The statement of the Almighty, {They do not believe in it...}, serves as an clarification for that. Under this interpretation, it does not appear to be a circumstantial clause. I do not see this meaning as being very far from the words of one who said: "It means, in such a manner of insertion, We have inserted the Quran, and in such a state and quality of disbelief in it and denial of it, We have placed it in their hearts." The essence of the first [interpretation] is: "Likewise, We have inserted the denial of the Quran into their hearts," and the essence of this [interpretation] is: "Likewise, We have inserted the Quran, with the quality of disbelief in it, into their hearts." So, contemplate this.

It is permissible to consider the pronoun as referring to the evidence (al-burhan) indicated by the statement of the Almighty: {And has it not been a sign for them that the learned ones of the Children of Israel know it?}. However, this is remote both linguistically and conceptually.

Some have gone further to say that "the criminals" refers to others than the aforementioned disbelievers (the Meccan polytheists to whom the pronouns revert). It is an indication of the [same] insertion in the hearts of those [other] polytheists; meaning, such an insertion as that in the hearts of the polytheists of Mecca, We have inserted into the hearts of the criminals other than them, due to their shared quality. The statement of the Almighty, {They do not believe in it...}, is an explanation of the state of the aforementioned polytheists who were considered in the aspect of the mushabbah bihi (that to which it is compared), or an elucidation of the state of the criminals and an explanation of what the simile requires. This is, as you can see, [a forced interpretation].

It is reported in al-Bahr from Ibn Atiyyah that it is intended for the criminals of every nation; meaning, it is the tradition of God the Almighty regarding them that they do not believe until they see the punishment, at which point belief does not benefit them after the punishment has encompassed them. This is by way of example for Quraish—i.e., these are likewise—and the unveiling of the unseen via what the verse contains [occurred] on the day of Badr. It seems he made the pronoun in "We have inserted it" refer to disbelief in the absolute sense, not disbelief in the Quran, and the pronoun in "in it" [to refer] to the Almighty or to that which they were commanded to believe in—[that is, to] the Quran—otherwise, it would hardly be possible. In any case, it is not appropriate to rely upon it.