Allah tells us about the nations who rejected their Messengers in ancient times. He mentioned the severe punishment they suffered despite their great strength, He mentioned the traces which they left behind in the earth and the great wealth they amassed. None of that availed them anything and could not prevent the punishment of Allah at all. That is because when the Messengers came to them with clear signs and decisive evidence, they did not pay any attention to them. Instead, they were content with the knowledge with them, or so they claimed, and they said that they did not need what the Messengers brought them. Mujahid said, "They said, we know better than them, we will not be resurrected and we will not be punished." As-Suddi said, "In their ignorance, they rejoiced in what they had of (worldly) knowledge. So Allah sent upon them a punishment which they could not escape or resist."

{and surrounded them.} means, encompassed them.

{that at which they used to mock,} means, that which they used to disbelieve in and said would never happen,

{So when they saw Our punishment,} means, when they saw with their own eyes the punishment which came upon them, they said,

means, they affirmed that Allah is One and denied the false gods, but this was at the time when excuses were to no avail. This is like what Fir'awn said as he was drowning:

But Allah said:

meaning, Allah did not accept this from him, because He had answered the prayer of His Prophet Musa, when he said,

Allah says here:

means, this is the ruling of Allah concerning all those who repent only when they actually see the punishment: He does not accept that from them. It says in the Hadith:

«Allah will accept the repentance of His servant so long as the death rattle is not sounding in his throat.»

Once the death rattle is sounding and the soul has reached the throat, and the dying person actually sees the angel (of death), then he can no longer repent. Allah says:

This is the end of the Tafsir of Surah Ghafir. Praise and thanks be to Allah.