Tafsir of An-Nisa' 4:168

(Indeed, those who disbelieved) in what was mentioned previously, (and committed injustice) against Muhammad (may Allah bless him and grant him peace) by denying his prophethood and concealing his majestic descriptions, or against the people by obstructing them from the straight path. The intent is those who combined disbelief with this type of injustice.

(Allah was not to forgive them) because it is impossible for forgiveness to be attached to a disbeliever. The verse concerns the Jews, according to the most correct opinion. It has also been said that it concerns the polytheists, while the preceding verses concern the Jews. Some have claimed that the "injustice" intended is something other than disbelief, encompassing all other types of major sins, and they interpret the verse to mean: "Those of whom some were disbelievers and others were unjust, committing major sins, were not... etc."

It is hidden from no one that this is a departure from the apparent meaning, which no one would be driven to except by the belief that sinners are to remain in the Hellfire eternally, just as the disbelievers remain. The verse rejects this belief, for both verbs therein have been made connected to the relative pronoun (alladhina), which necessitates that both actions occur from every single individual of that group. Do you not see that if you say, "The Zayds stood," you have attributed the act of standing to every single individual of the group? Likewise, if you append another verb to it, the same necessity follows. The context of the verse also rejects that [alternative] meaning. However, it has always been the habit of the Mu'tazilah to follow their desires, so they do not care into which valley they fall.

(Nor to guide them to a path)