Tafsir of Ta-Ha 20:48

And peace will be upon him who follows the guidance! Truly, it has been revealed to us that the torment will be for him who denies, and turns away. In His flawless revelation, Allah has revealed to us that torment is prepared exclusively for those who reject the signs of Allah and turn away from His obedience. As Allah says,

فٲما من طغى

وءاثر الحيوة الدنيا

فٳن الجحيم هى المٲوى

Then for him who transgressed all bounds, and preferred the life of this world, Verily, his abode will be Hellfire. (79:37-39) Allah, the Exalted, also says,

فٲنذرتكم نارا تلظى

ﻻ يصلها إﻻ اﻻشقى

الذى كذب وتولى

Therefore I have warned you of a blazing Fire. None shall enter it save the most wretched. Who denies and turns away. (92:14-16) Allah also says,

فﻼ صدق وﻻ صلى

ولكن كذب وتولى

So he neither believed nor prayed! But on the contrary, he belied and turned away. (75:31-32) This means that he denied with his heart and turned away by his actions