Tafsir of Al Imran 3:90

Neither Repentance of the Disbeliever Upon Death, Nor His Ransoming Himself on the Day of Resurrection Shall be Accepted Allah says;

إن الذين كفروا بعد إيمانهم ثم ازدادوا كفرا لن تقبل توبتهم وأوليك هم الضالون

Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted. Allah threatens and warns those who revert to disbelief after they believed and who thereafter insist on disbelief until death. He states that in this case, no repentance shall be accepted from them upon their death. Similarly, Allah said,

وليست التوبة للذين يعملون السييت حتى إذا حضر أحدهم الموت

And of no effect is the repentance of those who continue to do evil deeds until death faces one of them. (4:18) This is why Allah said,

لن تقبل توبتهم وأوليك هم الضالون

never will their repentance be accepted. And they are those who went astray. to those who abandon the path of truth for the path of wickedness. Al-Hafiz Abu Bakr Al-Bazzar recorded that Ibn Abbas said that; some people embraced Islam, reverted to disbelief, became Muslims again, then reverted from Islam. They sent their people inquiring about this matter and they asked the Messenger of Allah. On that, this Ayah was revealed,

إن الذين كفروا بعد إيمانهم ثم ازدادوا كفرا لن تقبل توبتهم

(Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted). The chain of narration is satisfactory. Thereafter, Allah said,