ALI 'IMRAN — Ayat 90
إِنَّ الَّذِينَ كَفَرُواْ بَعْدَ إِيمَانِهِمْ ثُمَّ ازْدَادُواْ كُفْرًا لَّن تُقْبَلَ تَوْبَتُهُمْ وَأُوْلَـئِكَ هُمُ الضَّآلُّونَ
Indeed, those who reject the message after their belief and then increase in disbelief - never will their [claimed] repentance be accepted, and they are the ones astray.
Tafsir Ibnu Katsir
إِنَّ الَّذِينَ كَفَرُواْ بَعْدَ إِيمَـنِهِمْ ثُمَّ ازْدَادُواْ كُفْرًا لَّن تُقْبَلَ تَوْبَتُهُمْ وَأُوْلَـئِكَ هُمُ الضَّآلُّونَ - إِنَّ الَّذِينَ كَفَرُواْ وَمَاتُواْ وَهُمْ كُفَّارٌ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ الاٌّرْضِ ذَهَبًا وَلَوِ افْتَدَى بِهِ أُوْلَـئِكَ لَهُمْ عَذَابٌ أَلِيمٌ وَمَا لَهُمْ مِّن نَّـصِرِينَ
90. Verily, those who disbelieved after their belief and then went on increasing in their disbelief never will their repentance be accepted. And they are those who are astray. 91. Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them if they offered it as a ransom. For them is a painful torment and they will have no helpers. Allah threatens and warns those who revert to disbelief after they believed and who thereafter insist on disbelief until death. He states that in this case, no repentance shall be accepted from them upon their death. Similarly, Allah said,