al-Taḥrīm

يَا أَيُّهَا الَّذِينَ كَفَرُوا لَا تَعْتَذِرُوا الْيَوْمَ ۖ إِنَّمَا تُجْزَوْنَ مَا كُنتُمْ تَعْمَلُونَ

7. [It will be said unto disbelievers on the Day of Resurrection:] O you who disbelieve! Make no excuses on this Day, since you are being requited only for your deeds.

The blessed Verse includes the only instance in which disbelievers are being addressed and the blessed concerns the Day of Resurrection. Disbelief is not pardonable on the Day of Resurrection and the disbelievers’ repentance shall be of no avail on that Day. Obstinacy and prejudice against logic, preaching, and miracles are not excusable as a consequence of which the disbelievers are herein addressed saying:

The blessed Verse in question follows the one in which believers were addressed which reflects that if you fail to be attentive toward your families you may be addressed thus on the Day of Resurrection. Thus, emphasis is laid on the point that sinners shall be requited for their deeds on the Day of Resurrection. The point mentioned in the preceding blessed Verse as per which flames of Hellfire shall rise from the inward of men further substantiates it. It is also worthy of note that not accepting their excuses on the Day of Resurrection is owing to the fact that making excuses is a kind of repentance which is only possible in this world rather than the Hereafter when they will be admitted to Hell. At any rate, human deeds shall be requited on the Day of Resurrection.