Commentary
The entire Surah At-Taubah consists of injunctions of absolution and withdrawal from kafirs (disbelievers) and mushriks (those who associate partners with Allah). The Surah opens with the words: بَرَاءَةٌ مِّنَ اللَّـهِ (Here is a withdrawal [ proclaimed ] by Allah) and that is why this Surah is also known as Surah al-Bara'ah. The injunctions appearing earlier relate to withdrawal and severance of relationships with kafirs and mushriks in this worldly life. The same injunction of withdrawal and severance of relationships appears in the present verses, but it relates to the life hereinafter. It makes it impermissible even to pray for the forgiveness of kafirs and mushriks after their death - as it appears in a previous verse (84) where the Holy Prophet ﷺ has been prohibited from offering funeral prayers for hypocrites.
The background of revelation
The event that was the cause or background of the revelation of this ayah has been reported in a narrative appearing in the Sahih of al-Bukhari and Muslim. According to this report, Abu Talib, the uncle of the Holy Prophet ﷺ had not, though, embraced Islam, yet he continued to support and protect the Holy Prophet ﷺ throughout his life. He did not listen to any member of his clan in this matter. The Holy Prophet ﷺ too was concerned about him. He wished that his uncle would somehow recite the Kalimah and embrace Islam. He would thus be able to intercede on his behalf and he could have his deliverance from the punishment of Jahannam. When Abu Talib was suffering from his last sickness and death became certain, the Holy Prophet ﷺ was worried. He wished if his uncle were to recite the Kalimah even now, things might work for him. He came close to him in that state of anxiety - but, Abu Jahl and ` Abdullah ibn Umayyah (disbelieving diehards) were already there. He said, ` my uncle, recite the Kalimah: لا إلہ إلا اللہ (La ilaha illallah). I shall try to seek forgiveness for you.' But, Abu Jahl interrupted, ` would you forsake the faith of ` Abd al-Muttalib (father of Abu Talib)?' The Holy Prophet ﷺ repeated what he had said several times. But, every time, Abu Jahl would say the same thing he had said before - until the last words spoken by Abu Talib were, ` I am on the faith of ` Abd al-Muttalib.' It was in this very condition that he died. Then, the Holy Prophet ﷺ swore that he would continue seeking forgiveness for him until he was prohibited from it. Thereupon, this verse of prohibition was revealed where the Holy Prophet ﷺ and all Muslims were prohibited from praying for the forgiveness of kafirs and mushriks - even if they were close relatives.