﴿ وَلِتَصْغَىٰٓ إِلَيْهِ أَفْـِٔدَةُ ٱلَّذِينَ لَا يُؤْمِنُونَ بِٱلْءَاخِرَةِ وَلِيَرْضَوْهُ وَلِيَقْتَرِفُوا۟ مَا هُم مُّقْتَرِفُونَ ﴾

“Yet, to the end that the hearts of those who do not believe in the life to come might incline towards Him, and that in Him they might find contentment, and that they might earn whatever they can earn [of merit] -”

And that the hearts of those who do not believe in the Hereafter may incline to it wa-li-tasghā is a supplement to the above ghurūran ‘in delusion’ that is to that fine speech and that they may be pleased with it and that they may acquire earn what they are acquiring of sins and be punished for it.