سَأَصْرِفُ عَنْ آيَاتِيَ الَّذِينَ يَتَكَبَّرُونَ فِي الْأَرْضِ بِغَيْرِ الْحَقِّ وَإِنْ يَرَوْا كُلَّ آيَةٍ لَا يُؤْمِنُوا بِهَا وَإِنْ يَرَوْا سَبِيلَ الرُّشْدِ لَا يَتَّخِذُوهُ سَبِيلًا وَإِنْ يَرَوْا سَبِيلَ الْغَيِّ يَتَّخِذُوهُ سَبِيلًا ذَلِكَ بِأَنَّهُمْ كَذَّبُوا بِآيَاتِنَا وَكَانُوا عَنْهَا غَافِلِينَ ﴿۱۴۶﴾ وَالَّذِينَ كَذَّبُوا بِآيَاتِنَا وَلِقَاءِ الْآخِرَةِ حَبِطَتْ أَعْمَالُهُمْ هَلْ يُجْزَوْنَ إِلَّا مَا كَانُوا يَعْمَلُونَ ﴿۱۴۷﴾ وَاتَّخَذَ قَوْمُ مُوسَى مِنْ بَعْدِهِ مِنْ حُلِيِّهِمْ عِجْلًا جَسَدًا لَهُ خُوَارٌ أَلَمْ يَرَوْا أَنَّهُ لَا يُكَلِّمُهُمْ وَلَا يَهْدِيهِمْ سَبِيلًا اتَّخَذُوهُ وَكَانُوا ظَالِمِينَ ﴿۱۴۸﴾

﴾146﴿ Sa asrifu 'an Aayaatiyal lazeena yatakabbaroona fil ardi bighairil haqq; wa iny-yaraw kulla Aayatil laa yu'minoo bihaa wa iny-yaraw sabeelar rushdi laa yattakhizoohu sabeelanw wa iny-yaraw sabeelal ghaiyi yattakhizoohu sabeelaa; zaalika bi annahum kazzaboo bi Aayaatinaa wa kaanoo 'anhaa ghaafileen
﴾147﴿ Wallazeena kazzaboo bi Aayaatinaa wa liqaaa'il Aakhirati habitat 'amaaluhum; hal yujzawna illaa maa kaanoo ya'maloon
﴾148﴿ Wattakhaza qawmu Moosaa mim ba'dihee min huliyyihim 'ijlan jasadal lahoo khuwaar; alam yaraw annahoo laa yukallimuhum wa laa yahdeehim sabeelaa; ittakhazoohu wa kaanoo zaalimeen

﴾146﴿ Of course, I turn away from My signs those who act arrogantly in the land without right. Even if they see every sign, they will not believe in it, and if they see the path of guidance, they will not take it as a way. But if they see the path of misguidance, they will adopt it as their way. This is because they denied Our signs and were heedless of them.
﴾147﴿ And those who denied Our signs and the meeting of the Hereafter, their deeds are wasted. They will not be rewarded except according to what they used to do.
﴾148﴿ And the people of Moses, after he had left them, made from their ornaments a calf—a body that had a sound. Did they not see that it could not speak to them, nor guide them to any benefit? Yet they took it as a god, and they were wrongdoers for committing shirk.

[146] In the previous verse, encouragement was mentioned for acting upon the Torah. In this verse, there is a warning for those who turn away from the Book of Allah the Exalted out of stubbornness and hostility.
The final phrases of the verse indicate their deliberate opposition. This verse is evidence for the statement that whoever harbors even a trace of arrogance in their heart will be deprived of knowledge from the Book of Allah.
The scholars have mentioned certain traits that prevent one from gaining knowledge of the Qur'an. These have been recorded in Al-Itqan (vol. 2, p. 232) by Al-Suyuti and Al-Burhan (vol. 2, p. 180) by Al-Zarkashi.
[147] In this verse, there is a warning of the Hereafter for the deniers. The phrase "(وَلِقَاءِ الْآخِرَةِ)" indicates that there is no hope for their repentance, because they do not believe in the Hereafter.
So the meaning is that they will die while denying (the truth), without repenting.
[148] This is another event that took place during the journey of Musa (peace be upon him) to the first appointed meeting (miqat). The full account is detailed in verse 85 of Surah Ta-Ha.
This verse is evidence for the view that the calf of Samiri was merely a physical form, and the sound of a calf would come from it. It was not made of flesh and blood, and this opinion is sound and preferred.
In this verse, two attributes of the true deity are mentioned. The first is that He must possess the attribute of speech.
As for "(حُلِيِّهِمْ)", although the ornaments were initially borrowed, after the destruction of Pharaoh’s people, they became the rightful inheritance and property of the Children of Israel, as mentioned in verses 25 and 28 of Surah Ad-Dukhan.
"(لَا يُكَلِّمُهُمْ)"—this is clear evidence that Allah the Exalted possesses the attribute of speech, since this attribute is essential to divinity.