Tafsir of At-Taghabun 64:5

{Has there not come to you} The address is to the disbelievers of Mecca.

{That} is a reference to what was mentioned regarding the bane they tasted in this world and the punishment prepared for them in the Hereafter.

{That} meaning: the matter and the account is that {their messengers used to come to them with clear proofs, but they said, "Shall human beings guide us?"} They denied that messengers could be human, yet they did not deny that God could be a stone.

{And God is free of need} This is stated absolutely to encompass everything, including their faith and their obedience.

If you ask: His saying {and they turned away, and God is free of need} suggests the existence of turning away and [God’s] freedom of need occurring together, whereas God Almighty has always been free of need.

I say: Its meaning is: God’s freedom of need became manifest, in that He did not compel them to believe nor force them toward it, despite His ability to do so.

{The disbelievers have claimed that they will never be resurrected. Say, "Yes, by my Lord, you will surely be resurrected; then you will surely be informed of what you did. And that is easy for God. So believe in God and His Messenger and the Light which We have sent down. And God is, of what you do, Acquainted."}