﴿ إِنَّ ٱلَّذِينَ كَفَرُوا۟ وَمَاتُوا۟ وَهُمْ كُفَّارٌۭ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ ٱلْأَرْضِ ذَهَبًۭا وَلَوِ ٱفْتَدَىٰ بِهِۦٓ ۗ أُو۟لَٰٓئِكَ لَهُمْ عَذَابٌ أَلِيمٌۭ وَمَا لَهُم مِّن نَّٰصِرِينَ ﴾

“Verily, as for those who are bent on denying the truth and die as deniers of the truth - not all the gold on earth could ever be their ransom. It is they for whom grievous suffering is in store; and they shall have none to succour them.”

Surely those who disbelieve and die disbelieving the whole earth full the amount needed to fill it up of gold shall not be accepted from any one of them the fā’ of fa-lan yuqbala ‘it shall not be accepted’ has been included in the predicate of the inna clause because the statement about alladhīna ‘those who disbelieve’ resembles a conditional statement; and as a declaration of the reason for it repentance not being acceptable in the case of one who dies in unbelief if he would ransom himself thereby; for them awaits a painful chastisement alīm is the same as mu’lim ‘painful’ and they shall have no helpers to protect them from it.