إِنَّ ٱلَّذِينَ كَفَرُوا۟ وَمَاتُوا۟ وَهُمْ كُفَّارٌ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ ٱلْأَرْضِ ذَهَبًا وَلَوِ ٱفْتَدَىٰ بِهِۦٓ ۗ أُو۟لَٰٓئِكَ لَهُمْ عَذَابٌ أَلِيمٌ وَمَا لَهُم مِّن نَّٰصِرِينَ
2:162; 4:19; 47:35.
Commentary:
This verse further explains the true significance of repentance. So long as death does not overtake one and the door of performing good works is open, the door of repentance is also open. But in no case will mere lip-repentance of disbelievers or their alms be accepted. If there is no faith in the heart, mere giving of alms or mere apparently good works cannot win the pleasure of God, even if one spends large quantities of gold.
2:162; 4:19; 47:35.