إِنَّ الَّذِينَ كَفَرُوا يُنْفِقُونَ أَمْوَالَهُمْ لِيَصُدُّوا عَنْ سَبِيلِ اللَّهِ فَسَيُنْفِقُونَهَا ثُمَّ تَكُونُ عَلَيْهِمْ حَسْرَةً ثُمَّ يُغْلَبُونَ وَالَّذِينَ كَفَرُوا إِلَى جَهَنَّمَ يُحْشَرُونَ ﴿۳۶﴾ لِيَمِيزَ اللَّهُ الْخَبِيثَ مِنَ الطَّيِّبِ وَيَجْعَلَ الْخَبِيثَ بَعْضَهُ عَلَى بَعْضٍ فَيَرْكُمَهُ جَمِيعًا فَيَجْعَلَهُ فِي جَهَنَّمَ أُولَئِكَ هُمُ الْخَاسِرُونَ ﴿۳۷﴾ قُلْ لِلَّذِينَ كَفَرُوا إِنْ يَنْتَهُوا يُغْفَرْ لَهُمْ مَا قَدْ سَلَفَ وَإِنْ يَعُودُوا فَقَدْ مَضَتْ سُنَّتُ الْأَوَّلِينَ ﴿۳۸﴾

﴾36﴿ Innal lazeena kafaroo yunfiqoona amwaalahum liyasuddoo 'an sabeelil laah; fasayunfiqoonahaa summa takoonu 'alaihim hasratan summa yughlaboon; wal lazeena kafarooo ilaa Jahannnama yuhsharoona
﴾37﴿ Liyameezal laahul khabeesa minat taiyibi wa yaj'alal khabeesa ba'dahoo 'ala ba'din fayarkumahoo jamee'an fayaj'alahoo fee Jahannnam; ulaaa'ika humul khaasiroon
﴾38﴿ Qul lillazeena kafarooo iny yantahoo yughfar lahum maa qad salafa wa iny ya'oodoo faqad madat sunnatul awwaleen

﴾36﴿ Indeed, those who disbelieve spend their wealth to hinder people from the way of Allah, so it is soon to spend that wealth May it be alas for them, then they will be defeated, and those who disbelieve will be gathered towards Hell
﴾37﴿ So that Allah, the Exalted, may separate the impure from the pure, and may place the impure, some of it upon others, then store them all together, then cast them into Hell. Those are the losers
﴾38﴿ Say, As for those who disbelieve, if they desist (From disbelief and polytheism), their past sins will be forgiven them. But if they return to fighting, then indeed, the way of the ancients has passed away

[36] This verse is also a warning to the deniers and shows the consequence of lacking Taqwa — namely, the ruin of financial acts of worship, after the earlier mention of the ruin of physical acts of worship. (لِيَصُدُّوا) — Every expenditure made to promote a false religion in opposition to the true religion is included in this. (حَسْرَةً) — The regret comes from the failure to achieve the purpose of their spending. (ثُمَّ يُغْلَبُونَ) — This is an added punishment: first, they fail to reach their goal, and then they are defeated by the believers. (الَّذِينَ كَفَرُوا) — This refers to those disbelievers who persist and remain firm in their disbelief. Additionally, these two verses contain warnings of punishment in the Hereafter.
[37] In this verse, the evil states of the deniers in the Hereafter are described in five ways. (لِيَمِيزَ اللَّهُ) — The lām here is either expressing the reason (‘illat) for (يُحْشَرُونَ) “they will be gathered,” or it expresses the consequence (‘āqibat). (الْخَبِيثَ مِنَ الطَّيِّبِ) — In terms of belief, shirk (polytheism) is considered impure (evil), while tawḥīd (monotheism) is pure and good. This distinction (tamyeez) will take place in the Hereafter, as mentioned in verse 59 of Surah Yā Sīn and verse 28 of Surah Yūnus. Alternatively, it may refer to a distinction in this world, similar to verse 179 of Surah Āl ‘Imrān.
[38] This verse is a call to the deniers to repent, following the mention of their wickedness. It proves the point that with true faith, all sins are forgiven—whether they are related to the rights of Allah or the rights of people—but this specifically applies to a harbi disbeliever (one at war with Muslims). For a dhimmi disbeliever (one under Muslim protection), the rights of people are not forgiven upon accepting faith. (سُنَّتُ الْأَوَّلِينَ) — This refers to the established way of Allah: helping the prophets and the believers, and punishing and defeating the disbelievers. “Those of the past” refers to the earlier prophets and believers, as mentioned in verse 77 of Surah Al-Isra.