إِنَّ الَّذِينَ كَفَرُوا يُنَادَوْنَ لَمَقْتُ اللَّهِ أَكْبَرُ مِنْ مَقْتِكُمْ أَنْفُسَكُمْ إِذْ تُدْعَوْنَ إِلَى الْإِيمَانِ فَتَكْفُرُونَ ﴿۱۰﴾ قَالُوا رَبَّنَا أَمَتَّنَا اثْنَتَيْنِ وَأَحْيَيْتَنَا اثْنَتَيْنِ فَاعْتَرَفْنَا بِذُنُوبِنَا فَهَلْ إِلَى خُرُوجٍ مِنْ سَبِيلٍ ﴿۱۱﴾ ذَلِكُمْ بِأَنَّهُ إِذَا دُعِيَ اللَّهُ وَحْدَهُ كَفَرْتُمْ وَإِنْ يُشْرَكْ بِهِ تُؤْمِنُوا فَالْحُكْمُ لِلَّهِ الْعَلِيِّ الْكَبِيرِ ﴿۱۲﴾

﴾10﴿ Innal lazeena kafaroo yunaadawna lamaqtul laahi akbaru mim maqtikum anfusakum iz tud'awna ilal eemaani fatakfuroon
﴾11﴿ Qaaloo Rabbanaaa amat tanasnataini wa ahyaitanas nataini fa'tarafnaa bizunoo binaa fahal ilaa khuroojim min sabeel
﴾12﴿ Zaalikum bi annahooo izaa du'iyal laahu wahdahoo kafartum wa iny yushrak bihee tu'minoo; falhukmu lillaahil 'Aliyyil Kabeer

﴾10﴿ Indeed, those who disbelieved will be called out (on the Day of Judgment): ‘Surely, Allah’s wrath is far greater than your own wrath against yourselves—when you were invited to faith, but you chose to disbelieve
﴾11﴿ They will say, O our Lord, You gave us death twice and gave us life twice, so we now confess our sins. Is there then any way out
﴾12﴿ This is because when Allah alone was called upon, you denied, but when partners were associated with Him, you believed. So now, the judgment belongs to Allah alone, the Most High, the Most Great

[10] This is a severe warning to the disbelievers who argue against the truth, following the mention of the greatness of the believers. This is the fourth theme.
"Yunādawna" (يُنَادَوْنَ)—they will be called out on the Day of Judgment while they are in Hell, and they will be extremely angry with themselves.
"Min maqtikum anfusakum" (مِنْ مَقْتِكُمْ أَنْفُسَكُمْ)—this refers to their anger at themselves in the Hereafter and in Hell.
"Iḏ tud‘awna ilā al-īmān" (إِذْ تُدْعَوْنَ إِلَى الْإِيمَانِ)—this relates to "lamaqta Allah", meaning the wrath of Allah was upon them in the world when they were invited and called to faith, and they denied it. The wrath of Allah is far greater than their own wrath upon themselves.
Benefit: "Maqt" means intense anger and hatred. It is an attribute of Allah in a manner befitting His majesty, and there is no need to interpret it metaphorically.
[11] This is their response in the form of admitting their guilt, hoping to be taken out of Hell and returned to the world.
Benefit: In this verse, two deaths and two lives are mentioned, similar to what was mentioned in Surah Al-Baqarah (2).
According to the first interpretation: The first death refers to their existence as a sperm-drop (nutfah) in the wombs of their mothers. The second death is the well-known physical death. The first life is the moment the soul is breathed into the body in the womb and then the child is born into the world. The second life is when the soul is returned to the body on the Day of Judgment—this is the resurrection after death.
This sequence is also mentioned in Surah Al-Mu’minūn (verses 12 to 16).
In this explanation, calling the sperm-drop "dead" is either metaphorical or a form of comparison. This interpretation has been reported from Ibn ‘Abbās, Ibn Mas‘ūd, Qatādah, and Ḍaḥḥāk among the commentators, and it is considered the stronger view.
The life in the grave is not mentioned here, because it is not considered a true, complete life.
[12] "Fa-al-ḥukmu lillāh" (فَالْحُكْمُ لِلَّهِ)—this sentence also serves as a reason: there is no salvation because authority and judgment belong solely to Allah. It is also a refutation of the polytheists who believed that their intercessors (shufa‘ā) had power and could save them from responsibility in this world and the Hereafter.