88:23

إِلَّا مَن تَوَلَّىٰ وَكَفَرَ ٢٣

Saheeh International

However, he who turns away and disbelieves -

Tafsir of "Ibn Kathir" (English)

Save the one who turns away and disbelieves.meaning, he turns away from acting upon its pillars, and he disbelieves in the truth with his heart and his tongue.This is similar to Allah's statement,فَلَ صَدَّقَ وَلَا صَلَّىوَلَـكِن كَذَّبَ وَتَوَلَّىSo he neither believed nor prayed! But on the contrary, he belied and turn away! (75:31-32)Thus, Allah says,فَيُعَذِّبُهُ اللَّهُ الْعَذَابَ الاَْكْبَرَ

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