الَّذِينَ تَتَوَفَّاهُمُ الْمَلَائِكَةُ ظَالِمِي أَنْفُسِهِمْ فَأَلْقَوُا السَّلَمَ مَا كُنَّا نَعْمَلُ مِنْ سُوءٍ بَلَى إِنَّ اللَّهَ عَلِيمٌ بِمَا كُنْتُمْ تَعْمَلُونَ ﴿۲۸﴾ فَادْخُلُوا أَبْوَابَ جَهَنَّمَ خَالِدِينَ فِيهَا فَلَبِئْسَ مَثْوَى الْمُتَكَبِّرِينَ ﴿۲۹﴾ وَقِيلَ لِلَّذِينَ اتَّقَوْا مَاذَا أَنْزَلَ رَبُّكُمْ قَالُوا خَيْرًا لِلَّذِينَ أَحْسَنُوا فِي هَذِهِ الدُّنْيَا حَسَنَةٌ وَلَدَارُ الْآخِرَةِ خَيْرٌ وَلَنِعْمَ دَارُ الْمُتَّقِينَ ﴿۳۰﴾

﴾28﴿ Allazeena tatawaf faahu mul malaaa'ikatu zaalimeee anfusihim fa alqawus salama maa kunnaa na'malu min sooo'; balaaa innal laaha 'aleemum bimaa kuntum ta'maloon
﴾29﴿ Fadkhulooo abwaaba jahannama khaalideena feeha falabi'sa maswal mutakab bireen
﴾30﴿ Wa qeela lillazeenat taqaw maazaaa anzala Rabbukum; qaaloo khairaa; lillazeena ahsanoo fee haazihid dunyaa hasanah; wa la Daarul Aakhirati khair; wa lani'ma daarul muttaqeen

﴾28﴿ They are those whose souls the angels take while they were wronging themselves (by committing shirk). Then they will offer false excuses, saying, 'We did no evil.' Nay! Indeed, Allah is fully aware of what they used to do
﴾29﴿ So enter the gates of Hell to abide therein forever. How evil is the abode of the arrogant
﴾30﴿ And when it is said to those who guarded themselves from shirk, 'What has your Lord revealed?' they say, '(He has revealed) goodness.' For those who accept monotheism, there is a good life in this world, and surely the abode of the Hereafter is better. And excellent indeed is the abode of the righteous

[28] In this verse, the moment of death for the polytheists is mentioned, at which point they submit to Allah the Exalted and deny their act of associating partners with Him. However, repentance is not accepted at that moment, just as mentioned in verse (85) of Surah Ghafir: "فَأَلْقَوُا السَّلَمَ" (They submitted) — is in response to the statement "Where are My partners?" similar to what is found in verse (32) of Surah Al-An'am and verse (74) of Surah Ghafir.
[29] In this verse, there is an otherworldly warning—meaning that in the Hereafter, it will be said to them: "Enter Hell," or it may be said at the time of death when their souls are made to enter Hell. This serves as evidence for the punishment of the grave. Ibn Kathir has stated that these deniers, from the moment of death, their souls are entered into Hell, and their bodies are punished in the grave. Then, on the Day of Resurrection, their souls will be returned to their bodies, and they will be cast into Hell forever.
[30] In this verse, the statement of the monotheists regarding the Qur’an is mentioned—they say that this Book is goodness and benefit. This contrasts with the statement of the polytheists mentioned earlier. In this verse, there is also glad tidings for both this world and the Hereafter. The meaning of "إِحْسَانٍ" is the belief in monotheism, and the call toward this belief. The meaning of "حَسَنَةٌ" in this world is victory and conquest.
Note 1: In the previous verse, "أَسَاطِيرُ الْأَوَّلِينَ" is mentioned with the nominative case (raf‘), while in this verse "خَيْرًا" is mentioned with the accusative case (nasb). The reason for this difference is that the polytheists did not believe in the revelation of the Qur’an, so their statement implied: “What Muhammad (peace and blessings be upon him) is saying is just ancient tales—it has not been revealed.” But the believers had faith in the revelation, so their statement implies: "He has revealed something good" (أنزل خيرًا).
Note 2: In the previous verse, the word "مَثْوًى" (abode) was mentioned, and in this verse, the word "دَارٌ" (home) is used. The difference is that "مَثْوًى" refers to a place one ends up in unwillingly or without choice—that is Hell. While "دَار" refers to a place attained with pleasure and choice—that is Paradise.