إِثْمًا عَظِيمًا

4:117.

Important Words:

یشرك (associates partners) is derived from شرك . They say شرك فیه i.e. he shared or participated with him in it; he was or became his co-partner in it. أشرك بالله means, he attributed to God or associated with Him a partner or co-partner, whether in His person or attributes or dominion, etc. شرك means: (1) participation or co-partnership; (2) the attribution of a co-partner to, or associating a partner with, God, i.e. belief in the plurality of Gods (Lane & Aqrab). شرك in its wider sense is not confined to worshipping idols or looking upon certain beings or things as partners with God or possessing His attributes or sharing in His dominion, etc. It extends to loving a thing or a being as one should love God, or trusting in a thing or a being as one should trust in God, and so on. This latter kind of شرك is known as شرك خفی i.e. the hidden شرك being not easily discernible.

Commentary:

The reference in the verse is not only to idol-worship, but also to such idolatrous practices as are in vogue among common people, even among present-day Muslims, such as the adoration of saints and offering prayers and oblations to them. All such abominable practices are shirk in the sight of God. Butشرك خفی (hidden shirk), i.e. loving or trusting in a thing or being as one should love and trust in God, may be forgiven, if done in ignorance and through lack of proper care, provided one is a sincere believer in God and His Prophet and strives to do good works.

The expression, Allah will not forgive, does not mean that an idolatrous person can never repent or that his repentance cannot be accepted even in the present life. The expression relates to the time after death, i.e. one who dies in a state of shirk will not be forgiven.