وَأَنِ اسْتَغْفِرُواْ رَبَّكُمْ ثُمَّ تُوبُواْ إِلَيْهِ يُمَتِّعْكُم مَّتَاعًا حَسَنًا إِلَى أَجَلٍ مُّسَمًّى وَيُوْتِ كُلَّ ذِي فَضْلٍ فَضْلَهُAnd (commanding you):`Seek the forgiveness of your Lord, and turn to Him in repentance, that He may grant you good enjoyment, for a term appointed, and bestow His abounding grace to every owner of grace.This means, "I am commanding you to seek forgiveness from previous sins and to turn to Allah from future sins, and thereafter you abide by that."يُمَتِّعْكُم مَّتَاعًا حَسَنًا (that He may grant you good enjoyment),This is in reference to this worldly life.إِلَى أَجَلٍ مُّسَمًّى وَيُوْتِ كُلَّ ذِي فَضْلٍ فَضْلَهُ (for a term appointed, and bestow His abounding grace to every owner of grace).This refers to the Hereafter, according to Qatadah.This is like the statement of Allah,مَنْ عَمِلَ صَـلِحاً مِّن ذَكَرٍ أَوْ أُنْثَى وَهُوَ مُوْمِنٌ فَلَنُحْيِيَنَّهُ حَيَوةً طَيِّبَةًWhoever works righteousness -- whether male or female -- while a true believer, verily to him We will give a good life. (16:97)Concerning Allah's statement,وَإِن تَوَلَّوْاْ فَإِنِّيَ أَخَافُ عَلَيْكُمْ عَذَابَ يَوْمٍ كَبِيرٍBut if you turn away, then I fear for you the torment of a Great Day.This is a severe threat for whoever turns away from the commandments of Allah, the Exalted, and rejects His Messengers. Verily, the punishment will afflict such a person on the Day of Resurrection and there will be no escape from it