Tafsir of At-Tahreem 66:7

"O you who have disbelieved, make no excuses this Day" — this is the content of a speech that has been omitted, relying on the indication of the context. It is said to them when the angels cast them into the Fire, as they have been commanded. Therefore, the definite article in "the Day" refers to a specific time known by the context, and they are forbidden from making excuses because they have no excuse, or because an excuse would not benefit them.

"You are only being recompensed for what you used to do" — in the worldly life, of disbelief and acts of disobedience, after you were forbidden from both in the strongest terms and commanded to have faith and obedience in the most perfect manner.