وَنُقَلِّبُ أَفْيِدَتَهُمْ وَأَبْصَارَهُمْ كَمَا لَمْ يُوْمِنُواْ بِهِ أَوَّلَ مَرَّةٍ
And We shall turn their hearts and their eyes away, as they refused to believe therein for the first time,
Al-Awfi said that Ibn Abbas said about this Ayah,
"When the idolators rejected what Allah sent down, their hearts did not settle on any one thing and they turned away from every matter (of benefit)."
Mujahid said that Allah's statement,
وَنُقَلِّبُ أَفْيِدَتَهُمْ وَأَبْصَارَهُمْ
(and We shall turn their hearts and their eyes away) means,
We prevent them from the faith, and even if every sign came to them, they will not believe, just as We prevented them from faith the first time.
Similar was said by `Ikrimah and `Abdur-Rahman bin Zayd bin Aslam.
Ali bin Abi Talhah said that Ibn Abbas said,
"Allah mentions what the servants will say before they say it and what they will do before they do it. Allah said;
وَلَا يُنَبِّيُكَ مِثْلُ خَبِيرٍ
(And none can inform you like Him Who is the All-Knower). (35;14)
and,
أَن تَقُولَ نَفْسٌ يَا حَسْرَتَى علَى مَا فَرَّطتُ فِي جَنبِ اللَّهِ
Lest a person should say, "Alas, my grief that I was undutiful to Allah." (39;56) until,
لَوْ أَنَّ لِي كَرَّةً فَأَكُونَ مِنَ الْمُحْسِنِينَ
("If only I had another chance, then I should indeed be among the doers of good)." (39;58)
So Allah, glory be to Him, states that if they were sent back to life, they would not accept the guidance,
وَلَوْ رُدُّواْ لَعَادُواْ لِمَا نُهُواْ عَنْهُ وَإِنَّهُمْ لَكَاذِبُونَ
(But if they were returned, they would certainly revert to that which they were forbidden. And indeed they are liars). (6;28)
Allah said,
وَنُقَلِّبُ أَفْيِدَتَهُمْ وَأَبْصَارَهُمْ كَمَا لَمْ يُوْمِنُواْ بِهِ أَوَّلَ مَرَّةٍ
And We shall turn their hearts and their eyes away (from guidance), as they refused to believe therein for the first time),
meaning;`If they were sent back to this life, they would be prevented from embracing the guidance, just as We prevented them from it the first time, when they were in the life of this world."
Allah said,
وَنَذَرُهُمْ
and We shall leave them...
and abandon them,
فِي طُغْيَانِهِمْ
in their trespass...,
According to Ibn Abbas and As-Suddi,
meaning, disbelief.
Abu Al-Aliyah, Ar-Rabi bin Anas and Qatadah said that;
`their trespass' means, `their misguidance'.
يَعْمَهُونَ
to wander blindly.
or playfully, according to Al-A`mash.
Ibn Abbas, Mujahid, Abu Al-Aliyah, Ar-Rabi, Abu Malik and others commented,
"to wander in their disbelief.