The Hypocrites and the Friends of Disbelievers are in the Lowest Depth of the Fire, Unless they Repent
Allah then states that,
﴿ إِنَّ ٱلۡمُنَـٰفِقِينَ فِى ٱلدَّرۡكِ ٱلۡأَسۡفَلِ مِنَ ٱلنَّارِ ﴾
(Verily, the hypocrites will be in the lowest depths of the Fire;) on the Day of Resurrection due to their tremendous Kufr. Al-Walibi (`Ali bin Abi Talhah) said that Ibn `Abbas said,
﴿ فِى ٱلدَّرۡكِ ٱلۡأَسۡفَلِ مِنَ ٱلنَّارِ ﴾
(in the lowest depths (grade) of the Fire;) means, in the bottom of the Fire. Other scholars said that the Fire has ever lower depths just as Paradise had ever higher grades. Ibn Jarir recorded that `Abdullah bin Mas`ud said that,
﴿ إِنَّ ٱلۡمُنَـٰفِقِينَ فِى ٱلدَّرۡكِ ٱلۡأَسۡفَلِ مِنَ ٱلنَّارِ ﴾
(Verily, the hypocrites will be in the lowest depths (grade) of the Fire), "Inside coffins of Fire that surround them, for they are closed and sealed in them.'' Ibn Abi Hatim recorded that when Ibn Mas`ud was asked about the hypocrites, he said, "They will be placed in coffins made of fire and they will be closed in them in the lowest depth of the Fire.''
﴿ وَلَن تَجِدَ لَهُمۡ نَصِيرًا ﴾
(no helper will you find for them. ) to save them from their misery and painful torment. Allah then states that whoever among the hypocrites repents in this life, Allah will accept his repentance and sorrow, if his repentance were sincere and he then follows it by performing righteous deeds, all the while depending on his Lord. Allah said, a
﴿ إِلَّا ٱلَّذِينَ تَابُواْ وَأَصۡلَحُواْ وَٱعۡتَصَمُواْ بِٱللَّهِ وَأَخۡلَصُواْ دِينَهُمۡ لِلَّهِ ﴾
(Except those who repent (from hypocrisy), do righteous good deeds, depend on Allah, and purify their religion for Allah) replacing showing off with sincerity, so that their good deeds will benefit them, even if they were minute.
﴿ فَأُوْلَـٰٓٮِٕكَ مَعَ ٱلۡمُؤۡمِنِينَۖ ﴾
(then they will be with the believers.) on the Day of Resurrection,
﴿ وَسَوۡفَ يُؤۡتِ ٱللَّهُ ٱلۡمُؤۡمِنِينَ أَجۡرًا عَظِيمً۬ا ﴾
(And Allah will grant to the believers a great reward.) Allah then states that He is too Rich to need anyone and that He only punishes the servants because of their sins,
﴿ مَّا يَفۡعَلُ ٱللَّهُ بِعَذَابِڪُمۡ إِن شَكَرۡتُمۡ وَءَامَنتُمۡۚ ﴾
(Why should Allah punish you if you have thanked (Him) and have believed in Him.) by correcting your actions and having faith in Allah and His Messenger ,
﴿ وَكَانَ ٱللَّهُ شَاڪِرًا عَلِيمً۬ا ﴾
(And Allah is Ever All-Appreciative (of good), All-Knowing.) Allah appreciates those who appreciate Him, and has knowledge of those whose hearts believe in Him, and He will give them perfect reward.
﴿ لَّا يُحِبُّ ٱللَّهُ ٱلۡجَهۡرَ بِٱلسُّوٓءِ مِنَ ٱلۡقَوۡلِ إِلَّا مَن ظُلِمَۚ وَكَانَ ٱللَّهُ سَمِيعًا عَلِيمًا • إِن تُبۡدُواْ خَيۡرًا أَوۡ تُخۡفُوهُ أَوۡ تَعۡفُواْ عَن سُوٓءٍ۬ فَإِنَّ ٱللَّهَ كَانَ عَفُوًّ۬ا قَدِيرًا ﴾
(148. Allah does not like that the evil should be uttered in public except by him who has been wronged. And Allah is Ever All-Hearer, All-Knower.) (149. Whether you disclose a good deed or conceal it, or pardon an evil, verily, Allah is Ever Pardoning, All-Powerful.)