{ 104 } { إِنَّ الَّذِينَ لَا يُؤْمِنُونَ بِآيَاتِ اللَّهِ }
Meaning: God knows of them that they will not believe.
{ لَا يَهْدِيهِمُ اللَّهُ }
Meaning: He does not grant them His grace (*luṭf*), for they are among the people of abandonment (*khidhlān*) in this world and punishment in the Hereafter, not among the people of grace and reward.
{ إِنَّمَا يَفْتَرِي الْكَذِبَ }
This is a rebuttal to their statement: { إِنَّمَا أَنْتَ مُفْتَرٍ } (An-Naḥl: 101). It means: The fabrication of lies is only befitting for one who does not believe, because he does not fear punishment for it.
{ وَأُولَئِكَ هُمُ الْكَاذِبُونَ }
This is a reference to the Quraysh. It means: They are the ones who do not believe, therefore they are the liars. Or, it refers to those who do not believe: they are the liars in truth, perfect in their lying, because denying the signs of God is the greatest of lies. Or, they are those whose habit is lying, unconcerned by it in any matter, restrained by neither chivalry nor religion. Or, they are the liars in their claim: { إِنَّمَا أَنْتَ مُفْتَرٍ } (An-Naḥl: 101).
