Tafsir of An-Nahl 16:106

{Whoever disbelieves} is a substitute (badal) for {those who do not believe in the signs of Allah}, provided that {and those are the liars} (16:105) is considered a parenthetical statement between the substitute and the one for whom it is substituted. The meaning is: "Only those who disbelieve in Allah after their belief fabricate lies." He excepted those who were coerced, so they do not fall under the ruling of fabrication.

Then He said: {But those who open their breasts to disbelief}, meaning: those who are content with it and believe in it, {upon them is wrath from Allah}.

It is also permissible for it to be a substitute for the subject (mubtada’), which is {those}, meaning: "And those who disbelieve in Allah after their belief are the liars." Or [a substitute] for the predicate (khabar), which is {the liars}, meaning: "And those are the ones who disbelieved in Allah after their belief." It is also permissible for it to be in the accusative case as an expression of censure (dhamm).

Some have permitted {Whoever disbelieves in Allah} to be a conditional clause (shart) acting as a subject, with its response (jawab) omitted, because the response to {But those who open...} points to it. It is as if it were said: "Whoever disbelieves in Allah, upon them is wrath—except for those who were coerced—but those who open their breasts to disbelief, upon them is wrath."

It is narrated that some people of Mecca were persecuted and apostatized from Islam after having entered it. Among them were those who were coerced, so they uttered the word of disbelief while their hearts were firm in faith. Among them were ‘Ammar, his parents Yasir and Sumayyah, Suhayb, Bilal, Khabbab, and Salim. They were tortured. As for Sumayyah, she was tied between two camels and pierced in her private parts with a spear; they said, "You only accepted Islam for the sake of men," and she was killed. Yasir was also killed; they were the first two martyrs in Islam. As for ‘Ammar, he gave them what they wanted with his tongue while being coerced. It was said, "O Messenger of Allah, ‘Ammar has disbelieved." He replied: "Nay, ‘Ammar is filled with faith from his crown to his feet; faith has mingled with his flesh and blood." ‘Ammar came to the Messenger of Allah (ﷺ) weeping, and the Prophet (ﷺ) began to wipe his eyes, saying: "What is the matter? If they return to you, then return to them with what you said." Among them also was Jabr, the freed slave of Al-Hadrami; his master coerced him, so he disbelieved. Later, his master accepted Islam, and he [Jabr] accepted Islam, and both their conversions were sincere, and they migrated.

If you ask: Which of the two actions is better, the action of ‘Ammar or the action of his parents? I say: The action of his parents is better, because in abandoning dissimulation (taqiyyah) and enduring death, there is the strengthening of Islam.

It is narrated that Musaylimah seized two men and said to one of them: "What do you say about Muhammad?" He said: "The Messenger of Allah." He said: "What do you say about me?" He said: "You too [are a messenger]," so he released him. He said to the other: "What do you say about Muhammad?" He said: "The Messenger of Allah." He said: "What do you say about me?" He said: "I am deaf." He repeated it to him three times, and he repeated his answer, so he killed him. This reached the Messenger of Allah (ﷺ), and he said: "As for the first, he took the concession of Allah. As for the second, he spoke the truth openly, so congratulations to him."

{That} is a reference to the threat, and that wrath and punishment will overtake them because of their preference for the worldly life over the Hereafter, and their deserving of Allah’s abandonment due to their disbelief.

{And those are the heedless}: those who are complete in their heedlessness, such that no one is more heedless than them; for heedlessness regarding the contemplation of consequences is the ultimate and final degree of heedlessness.

{Then indeed your Lord, to those who emigrated after they were persecuted, then fought and were patient—indeed your Lord, after that, is Forgiving, Merciful. [On] the Day [when] every soul will come disputing for itself, and every soul will be fully compensated [for] what it did, and they will not be wronged.}