التفسير التبليغي
(فَمَنْ افْتَرَى عَلَى اللَّهِ الكَذِبَ مِنْ بَعْدِ ذَلِكَ فَأُوْلَئِكَ هُمْ الظَّالِمُونَ (94))
The intent here is a prohibition against fabricating lies at any time.
In this statement, there is a clear warning against inventing anything for which no messenger or book has been sent down.
It threatens those who fabricate lies against Allah, stating that they are wrongdoers (oppressors).
Whoever fabricates lies against Allah wrongs (oppresses) none but himself.
(فَمَنِ افْتَرَى عَلَى اللَّهِ الكَذِبَ مِنْ بَعْدِ ذَلِكَ) meaning: after the truth has become clear to him and the evidence has been established, then he is the wrongdoer (oppressor).
(فَأُولَئِكَ هُمُ الظَّالِمُونَ) refers to the obstinate ones who are not fair to themselves and pay no heed to the clear proofs.
(هُمُ الظَّالِمُونَ) meaning they are wrongdoers (oppressors) to themselves by doing so, and to others by leading them astray due to their persistence in falsehood.
Their disbelief is an injustice (wrongdoing) from them towards themselves and towards those whom they misled from the religion.
Source: التفسير التبليغي