وَإِنَّا عَلَى أَنْ نُرِيَكَ مَا نَعِدُهُمْ لَقَادِرُونَ ﴿۹۵﴾ ادْفَعْ بِالَّتِي هِيَ أَحْسَنُ السَّيِّئَةَ نَحْنُ أَعْلَمُ بِمَا يَصِفُونَ ﴿۹۶﴾ وَقُلْ رَبِّ أَعُوذُ بِكَ مِنْ هَمَزَاتِ الشَّيَاطِينِ ﴿۹۷﴾ وَأَعُوذُ بِكَ رَبِّ أَنْ يَحْضُرُونِ ﴿۹۸﴾ حَتَّى إِذَا جَاءَ أَحَدَهُمُ الْمَوْتُ قَالَ رَبِّ ارْجِعُونِ ﴿۹۹﴾ لَعَلِّي أَعْمَلُ صَالِحًا فِيمَا تَرَكْتُ كَلَّا إِنَّهَا كَلِمَةٌ هُوَ قَائِلُهَا وَمِنْ وَرَائِهِمْ بَرْزَخٌ إِلَى يَوْمِ يُبْعَثُونَ ﴿۱۰۰﴾

﴾95﴿ Wa innaa 'alaaa an nuriyaka maa na'iduhum laqaadiroon
﴾96﴿ Idfa' billate hiya ahsanus saiyi'ah; nahnu a'lamu bimaa yasifoon
﴾97﴿ Wa qur Rabbi a'oozu bika min hamazaatish Shayaateen
﴾98﴿ Wa a'oozu bika Rabbi ai-yahduroon
﴾99﴿ Hattaaa izaa jaaa'a ahada humul mawtu qaala Rabbir ji'oon
﴾100﴿ La'alleee a'malu saalihan feemaa taraktu kallaa; innahaa kalimatun huwa qaaa'iluhaa wa minw waraaa'ihim barzakhun ilaa Yawmi yub'asoon

﴾95﴿ And indeed, We are able to show you that which We have promised them
﴾96﴿ Repel evil with that which is better. We are most knowing of what they describe
﴾97﴿ And say, O my Lord, I seek refuge in You from the incitements of the devils
﴾98﴿ And I seek refuge in You, O my Lord, from their presence near me
﴾99﴿ [They persist in their opposition] until, when death comes to one of them, he says, O my Lord, send me back
﴾100﴿ That I may do righteous deeds in that which I left behind. [But it will be said to them], Never! It is only a word he is saying, and behind them is a barrier until the Day they are resurrected

[95] In this argument, the coming of punishment is mentioned, showing that in your lifetime, Allah has the power to bring down His punishment.
[96] In this, the second type of etiquette for the caller (to faith) is mentioned, and it is intellectual. The meaning of "(بِالَّتِي هِيَ أَحْسَنُ)" is the call to monotheism and the Sunnah, and the meaning of "(السَّيِّئَةَ)" is polytheism, innovations, and other sins.
It also refers to good character, such as patience, tolerance, and forgiveness, as the meaning of "(بِالَّتِي هِيَ أَحْسَنُ)", and from the opposing side, the meaning of "(السَّيِّئَةَ)" is injustice, verbal abuse, and the like.
Furthermore, "(بِالَّتِي هِيَ أَحْسَنُ)" also refers to supplication, as mentioned in the previous verse, and "(السَّيِّئَةَ)" refers to punishment.
[97,98] In this verse, the third etiquette is related to the method of supplication. The meaning of "هَمَزَاتِ" is the satanic whispers that are cast into the hearts of people regarding the caller, so that the people do not accept the call.
And the meaning of "(أَنْ يَحْضُرُونِ)" is that Satan becomes present with the caller, placing in his heart ostentation, arrogance, anger, and other such traits, which cause harm to the act of calling others to faith.
[99] This verse is connected to verse (90) and serves as a warning—meaning, they remain engaged in polytheism and disbelief until the time of death, and then at the moment of death, they express regret and ask to return to the world. "(ارْجِعُونِ)" is mentioned in the plural form either to magnify the Lord, Allah, or because it is repeated frequently—meaning the person keeps saying, “Return me.” This statement is made at the time of the certainty of death, and it can also be the statement of a sinful believer, as in Surah Al-Munafiqun (10).
Or this statement could be from the realm of Barzakh after death. Verses like this are found in many surahs: Surah Al-A‘raf (53), Surah Ibrahim (44), Surah Al-An‘am (27), Surah As-Sajdah (12), Surah Al-Mu’min (11), Surah Fatir (37), and Surah Ash-Shura (44). Some refer to the moment of death, some to the time of resurrection, some to the grave, and some to the time of presentation before Allah or to the Fire.
[100] In this verse, the desire to return is mentioned, and righteous deeds include monotheism and adherence to the Sunnah. With "كَلَّا", their request is answered—meaning: never, they can never return, and they will never perform righteous deeds, as mentioned in Surah Al-An‘am (28).
Then the barrier to their return is mentioned, which is the Barzakh—a term that means a barrier or a veil. It is the period from death until resurrection, known as the realm of Barzakh, where the soul is either in ‘Illiyyin or Sijjin, or the body may be in the grave, or somewhere else, whether whole or in scattered particles—it is still called Barzakh.
This Barzakh is imperceptible, like the Barzakh between the two seas mentioned in Surah Ar-Rahman (20), which is also unseen. Ibn Kathir narrates from Abu Sakhr that those in the Barzakh are neither in the world nor in the Hereafter.