التفسير التبليغي
(إِلَّا مَنْ تَوَلَّى وَكَفَرَ) (23)
(إِلَّا مَنْ تَوَلَّى وَكَفَرَ) meaning: But whoever turned away and transgressed after your reminder and conveyance (of the message), (وَكَفَرَ) and rebelled and became arrogant by what he heard from you, and mocked you and disbelieved you, (فَيُعَذِّبُهُ اللَّهُ الْعَذَابَ الْأَكْبَرَ) (then Allah will punish him with the greatest punishment).
(إِلَّا) But (مَنْ تَوَلَّى) whoever turned away from faith (وَكَفَرَ) and disbelieved in the Qur'an.
(إِلَّا مَنْ تَوَلَّى) whoever turned away from acting upon its pillars (وَكَفَرَ) and disbelieved in the truth with his heart and tongue.
(إِلَّا مَنْ تَوَلَّى وَكَفَرَ) then you are not a reminder for him, because he will not accept from you.
(مَنْ تَوَلَّى) Convey to all of creation, and do not be concerned by their turning away and their disbelief.
Source: التفسير التبليغي