الَّذِي كَذَّبَWho denies, meaning, in his heart..وَتَوَلَّىand turns away.meaning, from acting with his limbs and performing deeds according to their pillars.Imam Ahmad recorded from Abu Hurayrah that the Messenger of Allah said,كُلُّ أُمَّتِي يَدْخُلُ الْجَنَّـةَ يَوْمَ الْقِيَامَةِ إِلاَّ مَنْ أَبَىAll of my followers will enter Paradise on the Day of Judgement except for whoever refuses.They (the Companions) said, "Who would refuse, O Messenger of Allah"He replied,مَنْ أَطَاعَنِي دَخَلَ الْجَنَّةَ وَمَنْ عَصَانِي فَقَدْ أَبَىWhoever obeys me, he will enter Paradise, and whoever disobeys me, then he has refused.Al-Bukhari also recorded this Hadith.Allah then says,وَسَيُجَنَّبُهَا الاَْتْقَى