تفسير : (he who denieth) allah's divine oneness; and it is also said: who falls short in obeying allah (and turneth away) from faith; and it is also said: from repentance.
Jalāl al-Dīn al-Maḥallī
تفسير : he who denies, the prophet, and turns away, from faith — this delimiting [of those who deserve to enter this fire] constitutes an interpretation of his saying, but he forgives other than that to whomever he will [q. 4:48], which in turn suggests that what is meant is that entry [into the fire] which will be everlasting.