إِنَّ اللَّهَ لَا يَغْفِرُ أَنْ يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَلِكَ لِمَنْ يَشَاءُ وَمَنْ يُشْرِكْ بِاللَّهِ فَقَدِ افْتَرَى إِثْمًا عَظِيمًا ﴿۴۸﴾ أَلَمْ تَرَ إِلَى الَّذِينَ يُزَكُّونَ أَنْفُسَهُمْ بَلِ اللَّهُ يُزَكِّي مَنْ يَشَاءُ وَلَا يُظْلَمُونَ فَتِيلًا ﴿۴۹﴾ انْظُرْ كَيْفَ يَفْتَرُونَ عَلَى اللَّهِ الْكَذِبَ وَكَفَى بِهِ إِثْمًا مُبِينًا ﴿۵۰﴾ أَلَمْ تَرَ إِلَى الَّذِينَ أُوتُوا نَصِيبًا مِنَ الْكِتَابِ يُؤْمِنُونَ بِالْجِبْتِ وَالطَّاغُوتِ وَيَقُولُونَ لِلَّذِينَ كَفَرُوا هَؤُلَاءِ أَهْدَى مِنَ الَّذِينَ آمَنُوا سَبِيلًا ﴿۵۱﴾

﴾48﴿ Innal laaha laa yaghfiru ai yushraka bihee wa yaghfiru maa doona zaalika limai yashaaa'; wa mai yushrik billaahi faqadif taraaa isman 'azeemaa
﴾49﴿ Alam tara ilal lazeena yuzakkoona anfusahum; balil laahu yuzakkee mai yashaaa'u wa laa yuzlamoona fateelaa
﴾50﴿ Unzur kaifa yaftaroona 'alal laahil kazib, wakafaa biheee ismamm mubeenaa
﴾51﴿ Alam tara ilal lazeena 'ootoo naseebam minal kitaabi yu'minoona bil Jibti wat Taaghooti wa yaqooloona lillazeena kafaroo haaa ulaaa'i ahdaa minal lazeena aamanoo sabeelaa

﴾48﴿ Surely, Allah does not forgive that partners be associated with Him, but He forgives what is less than that for whomever He wills. And whoever associates partners with Allah has indeed fabricated a tremendous sin.
﴾49﴿ Did you not see those who praise themselves? Rather, Allah purifies whom He wills, and they will not be wronged even by the thread inside a date stone.
﴾50﴿ See how they invent lies against Allah! And sufficient is that as a clear sin.
﴾51﴿ Did you not see those who were given a portion of the Book? They believe in superstition (sorcery) and in every deity besides Allah, and they say regarding the disbelievers that they are more rightly guided in the way than the believers.

[48] This is the answer to the question: “We are people of faith, so why are you inviting us?” The answer given is that you commit shirk (associating partners with Allah), so this is not true faith.
Note: Without repentance, shirk and disbelief are not forgiven.
Other major sins can be forgiven by Allah’s grace, both with and without repentance, and minor sins can also be forgiven through good deeds.
This is the doctrine of Ahl al-Sunnah wa’l-Jama‘ah.
This verse also proves that the People of the Book were guilty of shirk.
(Question:) In verse 53 of Surah al-Zumar, it says: “Indeed, Allah forgives all sins.”
(Answer 1:) There, the address is to the believers, so their sins are less than shirk and disbelief.
(Answer 2:) In that verse, forgiveness is meant with repentance, whereas in this verse, it is without repentance.
[49] This is also a warning for them.
This is proof that praising oneself is an improper act.
“He purifies whom He wills” — meaning that purity comes through the divine favor of having the correct belief in the Oneness of Allah.
And in this verse, one of their flaws is mentioned.
[50] This is also a warning for them.
And one of their faults is mentioned here.
The pronoun “bihi” refers to the fabrication or the lie.
[51] This is also a warning for them, showing that their beliefs were based on shirk, and that they considered the idolaters better than the believers.
"Jibt" refers to sorcery, superstition, and also to any deity other than Allah.
"Taghut" refers to the devil who would enter their idols and speak to them, and it also means any false deity besides Allah.
In this verse, two of their evils are mentioned.