[4:48] God forgives not that anything should be associated with Him. But He forgives other than that to whomever He wills. Whoever associates anything with God, then he has indeed invented a tremendous sin.
Ordinary people have been asked to abandon the outward association of anything with Him, while the elect have been asked to abandon hidden associating. Those who seek access to Him by their action and think that it is from them, or imagine that His decrees (s) are caused by their movements and lack of movements, or pay heed to a created thing or look to themselves, then their home territory is associating other things with Him according to the people of realities.
God forgives not that anything should be associated with Him. Anyone who imagines that his opposition will obtain anything other than what He has ordained is also included among them.