وَمَنْ يَهْدِ اللَّهُ فَهُوَ الْمُهْتَدِ وَمَنْ يُضْلِلْ فَلَنْ تَجِدَ لَهُمْ أَوْلِيَاءَ مِنْ دُونِهِ وَنَحْشُرُهُمْ يَوْمَ الْقِيَامَةِ عَلَى وُجُوهِهِمْ عُمْيًا وَبُكْمًا وَصُمًّا مَأْوَاهُمْ جَهَنَّمُ كُلَّمَا خَبَتْ زِدْنَاهُمْ سَعِيرًا ﴿۹۷﴾ ذَلِكَ جَزَاؤُهُمْ بِأَنَّهُمْ كَفَرُوا بِآيَاتِنَا وَقَالُوا أَإِذَا كُنَّا عِظَامًا وَرُفَاتًا أَإِنَّا لَمَبْعُوثُونَ خَلْقًا جَدِيدًا ﴿۹۸﴾ أَوَلَمْ يَرَوْا أَنَّ اللَّهَ الَّذِي خَلَقَ السَّمَاوَاتِ وَالْأَرْضَ قَادِرٌ عَلَى أَنْ يَخْلُقَ مِثْلَهُمْ وَجَعَلَ لَهُمْ أَجَلًا لَا رَيْبَ فِيهِ فَأَبَى الظَّالِمُونَ إِلَّا كُفُورًا ﴿۹۹﴾

﴾97﴿ Wa mai yahdil laahu fahuwal muhtad; wa mai yudlil falan tajida lahum awliyaaa'a min doonih; wa nahshuruhum Yawmal Qiyaamati 'alaa wujoohihim umyanw wa bukmanw wa summaa; ma'waahum Jahannamu kullamaa khabat zidnaahum sa'eeraa
﴾98﴿ Zaalika jazaa'uhum bi annahum kafaroo bi aayaatinaa wa qaalooo 'a izaa kunnaa 'izaamanw wa rufaatan 'a innaa la mab'oosoona khalqan jadeedaa
﴾99﴿ Awalam yaraw annal laahal lazee khalaqas samaawaati wal arda qaadirun 'alaaa any yakhluqa mislahum wa ja'ala lahum ajalal laa raiba fee; fa abaz zaalimoona illaa kufooraa

﴾97﴿ And whomever Allah guides, he is truly guided. But whomever He leaves astray, you will never find for them any helpers besides Allah. And We will gather them on the Day of Resurrection on their faces—blind, dumb, and deaf. Their refuge is Hell; every time its flames subside, We will increase them in blazing fire
﴾98﴿ This is their recompense for rejecting Our signs and saying, When we have become bones and dust, will we really be raised up in a new creation
﴾99﴿ Do they not see that Allah, who created the heavens and the earth, is able to create the likes of them? And He has decreed for them an appointed time, about which there is no doubt. Yet the wrongdoers refuse anything except disbelief and ingratitude

[97] In this verse, after establishing the Prophethood, two groups are mentioned: those who accept the Messenger and those who do not. The verse also contains a warning of the Hereafter for the deniers. Additionally, it answers the question: “If this Messenger were truly sent, wouldn’t all people be guided?”
The essence of the response is that guidance and misguidance are under the control of Allah the Exalted.
The phrase "وَنَحْشُرُهُمْ" (We will gather them) is similar to what is mentioned in verse 34 of Surah Al-Furqan. The words "عُمْيًا وَبُكْمًا وَصُمًّا" (blind, dumb, and deaf) are to be taken literally in some states of the Day of Gathering—their condition will actually be like this.
In an authentic hadith it is stated: “Is not the One who made them walk on two feet in the world capable of making them walk on their faces on the Day of Judgment?” That is, the One who made them walk upright in the world is certainly able to make them walk on their faces in the Hereafter.
There will be no relief in the punishment of Hell, as this is clearly stated in various other texts.
[98] In this verse, the reasons for punishment are mentioned. The first is disbelief in the signs—that is, denial of tawḥīd (the oneness of Allah). The second is denial of resurrection after death, and this second reason was mentioned earlier in verse 49 of this same surah.
[99] This is a rational argument for proving resurrection after death, and as for monotheism, the phrase "فَأَبَى الظَّالِمُونَ إِلَّا كُفُورًا" refers to the unjust from one perspective: that denying the power of Allah is a great injustice. In verse 89, "people" (الناس) are mentioned because of the phrase "صَرَّفْنَا لِلنَّاسِ" mentioned therein.
"عَلَى أَنْ يَخْلُقَ مِثْلَهُمْ" is similar to what appears in verse 81 of Surah Ya-Sin and verse 33 of Surah Al-Ahqaf. The meaning of "مثلهم" (like them) here refers to the very selves of these people, because "مثل" (like) can mean "essence" or "self." In verse 33 of Surah Al-Ahqaf, this is explained—therefore in that verse, instead of saying "مثلهم", the term "الموتى" (the dead) is used.