إِنَّ ٱلَّذِينَ كَفَرُوا۟ وَمَاتُوا۟ وَهُمْ كُفَّارٌۭ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ ٱلْأَرْضِ ذَهَبًۭا وَلَوِ ٱفْتَدَىٰ بِهِۦٓ ۗ أُو۟لَٰٓئِكَ لَهُمْ عَذَابٌ أَلِيمٌۭ وَمَا لَهُم مِّن نَّٰصِرِينَ
Innal lazeena kafaroo wa maatoo wa hum kuffaarun falany yuqbala min ahadihim mil'ul ardi zahabanw wa lawiftadaa bih; ulaaa 'ika lahum 'azaabun aleemunw wa maa lahum min naasireen
Indeed, those who disbelieve and die while they are disbelievers - never would the [whole] capacity of the earth in gold be accepted from one of them if he would [seek to] ransom himself with it. For those there will be a painful punishment, and they will have no helpers.

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Ibn Kathir

The Futility of Repentance After Death for Disbelievers

Related Hadiths

Sahih Muslim #6909Anas b. Malik reported that Allah's Messenger (may peace be u n him) said:
It would be said to the non-believers on the Day of Resurrection: If you were to possess gold, filling the whole earth, would you like to secure your freedom by paying that? He would say: Yes. Thereupon it would be said to him: Something easier (than this) was demanded from you (but you paid no heed to it).
Sahih al-Bukhari #6299Narrated Anas bin Malik:
Allah's Prophet used to say, "A disbeliever will be brought on the Day of Resurrection and will be asked. "Suppose you had as much gold as to fill the earth, would you offer it to ransom yourself?" He will reply, "Yes." Then it will be said to him, "You were asked for something easier than that (to join none in worship with Allah (i.e. to accept Islam, but you refused).
Sahih Muslim #6888Khabbab reported that Al-`As b. Wa'il owed debt to me. I came to him in order to demand that. He said:
I will never repay you unless you belie Muhammad. I said: I would never belie Muhammad until you die and you are again raised up. He said: When I would be raised up after death, I would repay your debt when I would get my property and children back. Waki` said: This is how Al-A`mash has narrated and it was on this occasion that this verse was revealed: "Hast thou seen him who disbelieves in Our message and says: I shall certainly be given wealth and children" (xix, 77) up to "he would come to Us alone" (xix, 80).
Sahih Muslim #4760It has been narrated on the authority of Abu Huraira that the Messenger Allah (ﷺ) said:
A disbeliever and a believer who killed him will never be gathered together in Hell.
Sahih Muslim #7093Abu Huraira reported Allah's Messenger (ﷺ) as saying:
The Last Hour would not come before the Euphrates uncovers a mountain of gold, for which people would fight. Ninety-nine out of each one hundred would die but every man amongst them would say that perhaps he would be the one who would be saved (and thus possess this gold).

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Related Ayahs

إِنَّ ٱلَّذِينَ كَفَرُوا۟ سَوَآءٌ عَلَيْهِمْ ءَأَنذَرْتَهُمْ أَمْ لَمْ تُنذِرْهُمْ لَا يُؤْمِنُونَ
Indeed, those who disbelieve - it is all the same for them whether you warn them or do not warn them - they will not believe.
وَٱلَّذِينَ كَفَرُوا۟ وَكَذَّبُوا۟ بِـَٔايَٰتِنَآ أُو۟لَٰٓئِكَ أَصْحَٰبُ ٱلنَّارِ ۖ هُمْ فِيهَا خَٰلِدُونَ
And those who disbelieve and deny Our signs - those will be companions of the Fire; they will abide therein eternally."
فَبَدَّلَ ٱلَّذِينَ ظَلَمُوا۟ قَوْلًا غَيْرَ ٱلَّذِى قِيلَ لَهُمْ فَأَنزَلْنَا عَلَى ٱلَّذِينَ ظَلَمُوا۟ رِجْزًۭا مِّنَ ٱلسَّمَآءِ بِمَا كَانُوا۟ يَفْسُقُونَ
But those who wronged changed [those words] to a statement other than that which had been said to them, so We sent down upon those who wronged a punishment from the sky because they were defiantly disobeying.
وَلَقَدْ عَلِمْتُمُ ٱلَّذِينَ ٱعْتَدَوْا۟ مِنكُمْ فِى ٱلسَّبْتِ فَقُلْنَا لَهُمْ كُونُوا۟ قِرَدَةً خَٰسِـِٔينَ
And you had already known about those who transgressed among you concerning the sabbath, and We said to them, "Be apes, despised."
وَقَالُوا۟ لَن تَمَسَّنَا ٱلنَّارُ إِلَّآ أَيَّامًۭا مَّعْدُودَةًۭ ۚ قُلْ أَتَّخَذْتُمْ عِندَ ٱللَّهِ عَهْدًۭا فَلَن يُخْلِفَ ٱللَّهُ عَهْدَهُۥٓ ۖ أَمْ تَقُولُونَ عَلَى ٱللَّهِ مَا لَا تَعْلَمُونَ
And they say, "Never will the Fire touch us, except for a few days." Say, "Have you taken a covenant with Allah? For Allah will never break His covenant. Or do you say about Allah that which you do not know?"
بِئْسَمَا ٱشْتَرَوْا۟ بِهِۦٓ أَنفُسَهُمْ أَن يَكْفُرُوا۟ بِمَآ أَنزَلَ ٱللَّهُ بَغْيًا أَن يُنَزِّلَ ٱللَّهُ مِن فَضْلِهِۦ عَلَىٰ مَن يَشَآءُ مِنْ عِبَادِهِۦ ۖ فَبَآءُو بِغَضَبٍ عَلَىٰ غَضَبٍۢ ۚ وَلِلْكَٰفِرِينَ عَذَابٌۭ مُّهِينٌۭ
How wretched is that for which they sold themselves - that they would disbelieve in what Allah has revealed through [their] outrage that Allah would send down His favor upon whom He wills from among His servants. So they returned having [earned] wrath upon wrath. And for the disbelievers is a humiliating punishment.

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