ﲒ ﲓ ﲔ ﲕ ﲖ ﲗ ﲘ ﲙ ﲚ ﲛ ﲜ ﲝ ﲞ ﲟ ﲠ ﲡ ﲢ ﲣ ﲤ ﲥ ﲦ
Indeed, Allah does not forgive association with Him, but He forgives what is less than that for whom He wills. And he who associates others with Allah has certainly fabricated a tremendous sin.
ﲒ ﲓ ﲔ ﲕ ﲖ ﲗ ﲘ ﲙ ﲚ ﲛ ﲜ ﲝ ﲞ ﲟ ﲠ ﲡ ﲢ ﲣ ﲤ ﲥ ﲦ
Indeed, Allah does not forgive association with Him, but He forgives what is less than that for whom He wills. And he who associates others with Allah has certainly fabricated a tremendous sin.
Tafsir
Verse range: 4:48
"Indeed, Allah does not forgive..."
[The Question] If you ask: It has been established that Allah (Mighty and Majestic is He) forgives polytheism for whoever repents from it, and that He does not forgive major sins other than polytheism except through repentance. So, what is the meaning of Allah’s saying: "Indeed, Allah does not forgive that partners be associated with Him, but He forgives what is less than that for whom He wills"?
[The Answer] I say: The interpretation is that both the negated verb and the affirmed verb are directed toward His saying: "for whom He wills."
It is as if it were said: "Indeed, Allah does not forgive polytheism for whom He wills, and He forgives what is less than polytheism for whom He wills."
This is based on the understanding that the first refers to one who has not repented, and the second refers to one who has repented.
Its parallel is your saying: "The Prince does not bestow a dinar, but he bestows a qintar (a large weight) upon whom he wills." You mean: He does not bestow the dinar upon one who does not deserve it, and he bestows the qintar upon one who does deserve it.
"He has indeed fabricated a grave sin." Meaning: He has committed it, and he is a fabricator—one who invents that which is not true.