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Al-Ghaashiya • AR-TAFSIR-AL-BAGHAWI
﴿ إِلَّا مَن تَوَلَّىٰ وَكَفَرَ ﴾
“However, as for him who turns away, being bent on denying the truth,”
"إلا من تولى وكفر"، استثناء منقطع عما قبله، معناه: لكن من تولى وكفر بعد التذكير.