Tafsir of Ghafir 40:14

Worship Him, Exalted and Majestic is He, (مُخْلِصِينَ لَهُ الدِّينَ) free from polytheism, (وَلَوْ كَرِهَ الْكَافِرُونَ) even if the disbelievers despise it.

The apparent purport of al-Kashshaf is that "So invoke [call upon/worship]..." is a consequence of the [previous mention of] inaba (turning back in repentance), and that it contains an iltifat (shift in mode of address). It states: "Then He said to the repentant ones"—and the original [implied] meaning is "Then let that repentant one invoke..." according to the sense of "If the repentance is genuine, [then do so]," similar to the expression "We have reached Khurasan."

More than one scholar has agreed that it is an address directed toward those previously mentioned. In al-Kashf, the investigation holds that His saying, "...and none will remember except those who turn back [in repentance]," is a parenthetical clause, and that His saying—Glory be to Him—"So call upon Allah" is a consequence of His saying, "It is He who shows you His signs." This is based on the understanding that the address encompasses both the believer and the disbeliever due to the preceding mention of both, not the disbelievers alone, as in the verse "Your hatred [of one another] is greater than your hatred of yourselves," for this is not among the things they will be called to account for on the Day of Resurrection.

The meaning is: "So worship Him." The explicit noun [Allah] was placed in the position of the pronoun [Him] to establish the meaning with the utmost firmness, and to intimate that His—Exalted is He—being the One worthy of worship in truth is what necessitates that He be worshipped alone. The benefit of the parenthetical clause is that these signs and their indication of His—Glory be to Him—uniqueness in worship apply to the one who turns back in repentance, not the obstinate opponent.

The statement in al-Kashshaf—"Then He said to the repentant ones"—is an indication that the benefit of placing the parenthetical clause [there] is that benefit [derived from] the signs, according to this estimation, is as if it were a consequence of the repentance. In terms of meaning, since the preceding caused the succeeding, and the repentance [led to] this, this is the intended perspective. It is not contradicted by the interpretation of "even if the disbelievers hate it" as "even if that enrages your enemies," for it serves to alert that the fulfillment of that command occurs only after their repentance, as if that has already occurred and the opposition between them and the disbelievers has been established. This is a realization worthy of acceptance, though there is a manifest affectation in the reconciliation of the words of al-Kashshaf.