You are reading a tafsir for the group of verses 40:10 to 40:12
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God has showered His mercy in the form of guidance. But, people in general have not accepted it. As a result in the Hereafter, the rejecters of guidance will be completely deprived of God’s grace. In the world, they ignored God’s grace. In the Hereafter, God’s grace will pass them by. At that time, those who deny the truth will say, ‘O God! You created us from the earth, that is, we were lifeless and you infused life into us. Afterwards, when our lifespan was over, we became lifeless for the second time. Now we have been raised again in the world of the Hereafter. In this way, you have twice given us life and twice given us death. Now, if you give us a third opportunity and send us back into the world, we will admit the Truth and live a life full of righteous deeds.’ But, this request of theirs will not be heard, because they proved that they could not recognise the Truth when it was hidden from their eyes. They were capable of recognising only so-called gods. They did not have the ability to recognise the real invisible God, and such people who are enamoured by outward appearances have no value in the eyes of God.

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