Tafsir Ibn Abbas: Al-Baqara, Ayah 6
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.
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Other Scholars on This Ayah
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Scholars offer complementary perspectives
As for the disbelievers the likes of Abū Jahl Abū Lahab and such; alike it is for them whether you have warned them or have not warned them they do not believe as God knows very well so do not hope that they will believe read a-andhartahum pronouncing both hamzas or by not pronouncing the second making it an alif instead and inserting an alif between the one not pronounced and the other one or leaving this insertion; al-indhār ‘warning’ is to give knowledge of something and simultaneously instil an element of fear.
Ibn Abbas Commentary
(As for the disbelievers) who remain firm in their disbelief, (whether thou warn them), instil fear into them by means of the Qur'an, (or thou warm them not) or you do not instil fear into them, (it is all one for them; they believe not), they do not want to believe. It is also said that they will not believe as it is in Allah's knowledge.