Tafsir of Al-Ma'idah 5:74

The interrogation in His saying, Exalted is He, "Will they not turn to God and seek His forgiveness?" is for the purpose of denunciation. It contains an expression of astonishment at their persistence or their failure to hasten towards repentance. The fa (the letter "f") is for conjunction with a suppressed [clause] necessitated by the context; meaning: will they not cease from those deviant beliefs and false statements, and thus not turn in repentance to God Almighty, the Truth, and seek His forgiveness by declaring Him, Majestic and Exalted, free from what they have attributed to Him? Or [alternatively], do they hear these repeated testimonies and established warnings, yet not repent in the wake of them?

"And God is Forgiving, Merciful," meaning: He will forgive them and bestow upon them of His bounty if they repent. The sentence is in the position of a circumstantial qualifier (hal), and it serves to emphasize the denunciation and astonishment. The [explicit] noun is used in place of the pronoun [referring back to the Name of God] for the reason previously mentioned more than once.