وَلَيْسَتِ التَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ السَّيِّيَاتِ حَتَّى إِذَا حَضَرَ أَحَدَهُمُ الْمَوْتُ قَالَ إِنِّي تُبْتُ الانَAnd of no effect is the repentance of those who continue to do evil deeds until death faces one of them and he says:"Now I repent,"and,فَلَمَّا رَأَوْاْ بَأْسَنَا قَالُواْ ءَامَنَّا بِاللَّهِ وَحْدَهُSo when they saw Our punishment, they said:"We believe in Allah Alone..." (40:84)Allah decided that repentance shall not be accepted from the people of the earth when the sun rises from the west, as Allah said,يَوْمَ يَأْتِى بَعْضُ ءَايَـتِ رَبِّكَ لَا يَنفَعُ نَفْسًا إِيمَانُهَا لَمْ تَكُنْ ءَامَنَتْ مِن قَبْلُ أَوْ كَسَبَتْ فِى إِيمَـنِهَا خَيْرًاThe day that some of the signs of your Lord do come, no good will it do to a person to believe then, if he believed not before, nor earned good through his faith. (6:158)Allah said, وَلَا الَّذِينَ يَمُوتُونَ وَهُمْ كُفَّارٌnor of those who die while they are disbelievers.Consequently, when the disbeliever dies while still a disbeliever and polytheist, his sorrow and repentance shall not avail him. If he were to ransom himself, even with the earth's fill of gold, it will not be accepted from him.Ibn Abbas, Abu Al-Aliyah and Ar-Rabi bin Anas said that the Ayah:وَلَا الَّذِينَ يَمُوتُونَ وَهُمْ كُفَّارٌ (nor of those who die while they are disbelievers),was revealed about the people of Shirk.Imam Ahmad recorded that Usamah bin Salman said that Abu Dharr said that the Messenger of Allah said,إِنَّ اللهَ يَقْبَلُ تَوْبَةَ عَبْدِهِ أَوْ يَغْفِرُ لِعَبْدِهِ مَالَمْ يَقَعِ الْحِجَابAllah accepts the repentance of His servant, or forgives His servant, as long as the veil does not drop.They asked, "And what does the drop of the veil mean?"He said,أَنْ تَخْرُجَ النَّفْسُ وَهِيَ مُشْرِكَةWhen the soul is removed while one is a polytheist.Allah then said,أُوْلَـيِكَ أَعْتَدْنَا لَهُمْ عَذَابًا أَلِيمًاFor them We have prepared a painful torment,torment that is severe, eternal and enormous