إِنَّ اللّهَ لَا يَغْفِرُ أَن يُشْرَكَ بِهِ
Verily, Allah forgives not that partners should be set up with Him (in worship),
meaning, He does not forgive a servant if he meets Him while he is associating partners with Him.
وَيَغْفِرُ مَا دُونَ ذَلِكَ
but He forgives except that (of sins),
لِمَن يَشَاء
to whom He wills,
of His servants.
Imam Ahmad recorded that Abu Dharr said that the Messenger of Allah said,
إِنَّ اللهَ يَقُولُ
Allah said,
يَا عَبْدِي مَا عَبَدْتَنِي وَرَجَوْتَنِي فَإِنِّي غَافِرٌ لَكَ عَلى مَا كَانَ فِيكَ
"O My servant! As long as you worship and beg Me, I will forgive you, no matter your shortcomings.
يَا عَبْدِي إِنَّكَ إِنْ لَقِيتَنِي بِقُرَابِ الاْاَرْضِ خَطِييَةً مَا لَمْ تُشْرِكْ بِي لَقِيتُكَ بِقُرَابِهَا مَغْفِرَة
O My servant! If you meet Me with the earth's fill of sin, yet you do not associate any partners with Me, I will meet you with its fill of forgiveness."
Only Ahmad recorded this Hadith with this chain of narration.
Imam Ahmad recorded that Abu Dharr said,
"I came to the Messenger of Allah and he said,
مَا مِنْ عَبْدٍ قَالَ لَاا إِلهَ إِلاَّ اللهُ ثُمَّ مَاتَ عَلَى ذَلِكَ إِلاَّ دَخَلَ الْجَنَّة
"No servant proclaims,`There is no deity worthy of worship except Allah,' and dies on that belief, but will enter Paradise."
I said, "Even if he committed adultery and theft!"
وَإِنْ زَنَى وَإِنْ سَرَق
He said, "Even if he committed adultery and theft."
I asked again, "Even if he committed adultery and theft!"
وَإِنْ زَنَى وَإِنْ سَرَقَ ثَلَإثًا
He said, "Even if he committed adultery and theft."
The fourth time, he said,
عَلَى رَغْمِ أَنْفِ أَبِي ذَر
"Even if Abu Dharr's nose was put in the dust."
Abu Dharr departed while pulling his Izar and saying, "Even if Abu Dharr's nose was put in the dust."
Ever since that happened, Abu Dharr used to narrate the Hadith and then comment, "Even if Abu Dharr's nose was put in dust."
The Two Sahihs recorded this Hadith.
Al-Bazzar recorded that Ibn Umar said,
"We used to refrain from begging (Allah) for forgiveness for those who commit major sins until we heard our Prophet reciting,
إِنَّ اللّهَ لَا يَغْفِرُ أَن يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَلِكَ
لِمَن يَشَاء
(Verily, Allah forgives not that partners should be set up with Him (in worship), but He forgives except that (anything else) to whom He wills;),
and his saying,
أَخَّرْتُ شَفَاعَتِي لاَِهْلِ الْكَبَايِرِ مِنْ أُمَّتِي يَوْمَ الْقِيَامَة
I have reserved my intercession on the Day of Resurrection for those among my Ummah who commit major sins."
Allah's statement,
وَمَن يُشْرِكْ بِاللّهِ فَقَدِ افْتَرَى إِثْمًا عَظِيمًا
and whoever sets up partners with Allah in worship, he has indeed invented a tremendous sin.
is similar to His statement,
إِنَّ الشِّرْكَ لَظُلْمٌ عَظِيمٌ
Verily, joining others in worship with Allah is a great Zulm (wrong) indeed. (31;13)
In the Two Sahihs, it is recorded that Ibn Mas`ud said,
"I said, `O Messenger of Allah! Which is the greatest sin?'
He said,
أَنْ تَجْعَلَ للهِ نِدًّا وَهُوَ خَلَقَك
To make a rival with Allah, while He Alone created you.