Tafsir of Al-Ghashiyah 88:23

Save the one who turns away and disbelieves. meaning, he turns away from acting upon its pillars, and he disbelieves in the truth with his heart and his tongue. This is similar to Allah's statement,

فﻼ صدق وﻻ صلى

ولكن كذب وتولى

So he neither believed nor prayed! But on the contrary, he belied and turn away! (75:31-32) Thus, Allah says,

فيعذبه الله العذاب اﻻكبر