Tafsir of Ghafir 40:85

فلم يك ينفعهم إيمانهم لما رأوا بٲسنا سنت الله التي قد خلت في عباده

Then their Faith could not avail them when they saw Our punishment. (Like) this has been the way of Allah in dealing with His servants. means, this is the ruling of Allah concerning all those who repent only when they actually see the punishment: He does not accept that from them. It is said in the Hadith:

إن الله تعالى يقبل توبة العبد مالم يغرغر

Allah will accept the repentance of His servant so long as the death rattle is not sounding in his throat. Once the death rattle is sounding and the soul has reached the throat, and the dying person actually sees the angel (of death), then he can no longer repent. Allah says:

وخسر هنالك الكافرون

And there the disbelievers lost utterly. This is the end of the Tafsir of Surah Ghafir. Praise and thanks be to Allah