How to understand Allah's saying in the Qur'an regarding 'No Forgiveness for Shirk' and that 'He Forgives them, who Repent'
How to understand Allah's saying:
"Verily, Allāh forgives not that partners should be set up with Him (in worship)"
and His Saying:
"And verily, I am indeed forgiving to him who repents"
A. There is no conflict between them; the first Ayah refers to those who die as Mushrik (one who associates others with Allah in His Divinity or worship) without Tawbah (repentance to Allah). This person will not be forgiven and the Fire will be his abode as Allah (may He be Praised) states:
"Verily, whosoever sets up partners (in worship) with Allāh, then Allāh has forbidden Paradise to him, and the Fire will be his abode. And for the Zālimūn (polytheists and wrong-doers) there are no helpers."
Allah (Glorified and Exalted be He) also says:
"But if they had joined in worship others with Allāh, all that they used to do would have been of no benefit to them."
There are many Ayahs to the same effect.
Concerning the second Ayah that reads: "And verily, I am indeed forgiving to him who repents, believes (in My Oneness, and associates none in worship with Me) and does righteous good deeds, and then remains constant in doing them, (till his death)." it refers to those who repent.
The same is also true with regard to the following Ayah where Allah (Glorified be He) says:
"Say: "O …Ibādī (My slaves) who have transgressed against themselves (by committing evil deeds and sins)! Despair not of the Mercy of Allāh: verily, Allāh forgives all sins. Truly He is Oft-Forgiving, Most Merciful."
The scholars are unanimously in agreement that this Ayah speaks of those who repent.
May Allah grant us success!
Ibn Baz Fatwas > Browse by volume number > Volume 24 > Book on Tafsir > How to reconcile between the Ayah that reads: "Verily, Allah forgives not that partners should be set up with Him (in worship)" and the other...