Allah threatens and warns those who revert to disbelief after they believed and who thereafter insist on disbelief until death. He states that in this case, no repentance shall be accepted from them upon their death. Similarly, Allah said,
(And of no effect is the repentance of those who continue to do evil deeds until death faces one of them) 4:18.
This is why Allah said,
(never will their repentance be accepted. And they are those who went astray.) to those who abandon the path of truth for the path of wickedness. Al-Hafiz Abu Bakr Al-Bazzar recorded that Ibn `Abbas said that some people embraced Islam, reverted to disbelief, became Muslims again, then reverted from Islam. They sent their people inquiring about this matter and they asked the Messenger of Allah . On that, this Ayah was revealed,
(Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted). The chain of narration is satisfactory. Thereafter, Allah said,
(Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them even if they offered it as a ransom.)
Those who die while disbelievers, shall have no good deed ever accepted from them, even if they spent the earth's fill of gold in what was perceived to be an act of obedience. The Prophet was asked about `Abdullah bin Jud`an, who used to be generous to guests, helpful to the indebted and who gave food (to the poor); will all that benefit him The Prophet said,
(No, for not even one day during his life did he pronounce, `O my Lord! Forgive my sins on the Day of Judgment.)
Similarly, if the disbeliever gave the earth's full of gold as ransom, it will not be accepted from him. Allah said,
(...nor shall compensation be accepted from him, nor shall intercession be of use to him,)2:123, and
(...on which there will be neither mutual bargaining nor befriending.) 14:31, and,
(Verily, those who disbelieve, if they had all that is in the earth, and as much again therewith to ransom themselves thereby from the torment on the Day of Resurrection, it would never be accepted of them, and theirs would be a painful torment) 5:36.
This is why Allah said here,
,(Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them if they offered it as a ransom).
The implication of this Ayah is that the disbeliever shall never avoid the torment of Allah, even if he spent the earth's fill of gold, or if he ransoms himself with the earth's fill of gold, - all of its mountains, hills, sand, dust, valleys, forests, land and sea.
Imam Ahmad recorded that Anas said that the Messenger of Allah said,
(A man from among the people of Paradise will be brought and Allah will ask him, "O son of Adam! How did you find your dwelling" He will say, "O Lord, it is the best dwelling." Allah will say, "Ask and wish." The man will say, "I only ask and wish that You send me back to the world so that I am killed ten times in Your cause," because of the honor of martyrdom he would experience. A man from among the people of the Fire will be brought, and Allah will say to him, "O son of Adam! How do you find your dwelling" He will say, "It is the worst dwelling, O Lord." Allah will ask him, "Would you ransom yourself from Me with the earth's fill of gold" He will say, "Yes, O Lord." Allah will say, "You have lied. I asked you to do what is less and easier than that, but you did not do it," and he will be sent back to the Fire.)
This is why Allah said,
(For them is a painful torment and they will have no helpers.) for they shall not have anyone who will save them from the torment of Allah or rescue them from His painful punishment.