4:140
وَقَدْ نَزَّلَ عَلَيْكُمْ فِى ٱلْكِتَٰبِ أَنْ إِذَا سَمِعْتُمْ ءَايَٰتِ ٱللَّهِ يُكْفَرُ بِهَا وَيُسْتَهْزَأُ بِهَا فَلَا تَقْعُدُوا۟ مَعَهُمْ حَتَّىٰ يَخُوضُوا۟ فِى حَدِيثٍ غَيْرِهِۦٓ ۚ إِنَّكُمْ إِذًۭا مِّثْلُهُمْ ۗ إِنَّ ٱللَّهَ جَامِعُ ٱلْمُنَٰفِقِينَ وَٱلْكَٰفِرِينَ فِى جَهَنَّمَ جَمِيعًا
And it has already come down to you in the Book that when you hear the verses of Allah [recited], they are denied [by them] and ridiculed; so do not sit with them until they enter into another conversation. Indeed, you would then be like them. Indeed Allah will gather the hypocrites and disbelievers in Hell all together -
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
Characteristics of the Hypocrites and Their Destination
Allah states that whoever embraces the faith, reverts from it, embraces it again, reverts from it and remains on disbelief and increases in it until death, then he will never have a chance to gain accepted repentance after death. Nor will Allah forgive him, or deliver him from his plight to the path of correct guidance. This is why Allah said,
لَّمْ يَكُنْ اللَّهُ لِيَغْفِرَ لَهُمْ وَلاَ لِيَهْدِيَهُمْ سَبِيلاً
(Allah will not forgive them, nor guide them on the (right) way). Ibn Abi Hatim recorded that his father said that Ahmad bin `Abdah related that Hafs bin Jami' said that Samak said that `Ikrimah reported that Ibn `Abbas commented;
ثُمَّ ازْدَادُواْ كُفْراً
(and go on increasing in disbelief), "They remain on disbelief until they die." Mujahid said similarly. Allah then said,
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