Tafsir of Hud 11:36

{It will not believe} This is a declaration of despair regarding their faith, indicating that it is like an impossibility that holds no room for expectation.

{Except those who have already believed} Meaning: Except for those from whom the faith that was expected has already manifested.

{So do not be distressed} Do not grieve with the grief of one who is wretched and submissive. It is said: Accept what God apportions without being distressed, And sit noble, with a peaceful mind.

The meaning is: Do not grieve over what they have done in terms of calling you a liar, harming you, and showing you hostility, for the time of vengeance against them has arrived.

{Under Our eyes} This is in the position of a state (ḥāl), meaning: "Construct it while being under Our protection." Its reality is: "Enveloped by Our eyes," as if God had eyes with him to watch over him so that he would not deviate from what is correct in his construction, and so that none of his enemies could come between him and his work.

{And Our revelation} Meaning: And We reveal to you and inspire you on how to construct it. It is narrated from Ibn Abbas (may God be pleased with him) that he did not know how to construct the Ark, so God revealed to him to construct it like the breast of a bird.

{And do not address Me concerning those who have done wrong} Do not plead with Me regarding the affair of your people or to repel the punishment from them through your intercession.

{Indeed, they are to be drowned} They are decreed to be drowned. This has become mandatory, the judgment has been passed, and the Pen has dried; there is no way to withhold it. This is like His saying: "O Abraham, give up this [request]. Indeed, the command of your Lord has come, and indeed, there will reach them a punishment that cannot be repelled" (Hud: 76).

{And he constructed the ship, and whenever the chiefs of his people passed by him, they mocked him. He said, "If you mock us, then we will mock you just as you mock. And you are going to know who will get a punishment that will disgrace him and upon whom will descend an enduring punishment."}