وَلَيْسَتِ التَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ السَّيِّئَاتِ But repentance is not [accepted] of those who [continue to] do evil deeds}: That is, repentance is not accepted from those who indulges in bad deeds, persists on them, does not care about the repeated calls to stop making mistakes.

حَتَّى إِذَا حَضَرَ أَحَدَهُمُ الْمَوْتُ قَالَ إِنِّي تُبْتُ الآنَ {until, when death comes to one of them, he says, “Indeed, I have repented now,”}: When a person faces death, in these moments he will not benefit from his repentance, and this repentance will not be a repetitive call for reform, because a person believes in these moments that he has lost everything he has in this world and he is leaving it, so he says: I repent now, but it will not be accepted from him.