Tafsir of An-Nisa' 4:110

(And whoever does evil), meaning anything by which he harms another, just as Bashir did to Rifa'ah or Tu'mah did to the Jew; (or wrongs himself) by something concerning only himself, such as denial [of the truth]. It has been said: "evil" is that which is below [the level of] shirk (polytheism), and "wronging oneself" is shirk. It has also been said: "evil" is a minor sin, and "wronging oneself" is a major sin.

(Then seeks forgiveness from Allah) through sincere repentance, even if [it occurs] a short while before death, (he will find Allah Forgiving) regarding what he sought forgiveness for, whoever he may be, (Merciful) in bestowing His favor upon him.

In this is an incitement for the sinners, regarding whom the verse was revealed, to repent and seek forgiveness. It is a warning to those who have not sought forgiveness and have not repented, according to the implication [of the text], for it conveys that whoever does not seek forgiveness is deprived of His Almighty's mercy and afflicted by His wrath.