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وَلَيْسَتِ ٱلتَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ ٱلسَّيِّئَاتِ حَتَّىٰ إِذَا حَضَرَ أَحَدَهُمُ ٱلْمَوْتُ قَالَ إِنِّي تُبْتُ ٱلآنَ وَلاَ ٱلَّذِينَ يَمُوتُونَ وَهُمْ كُفَّارٌ أُوْلَـٰئِكَ أَعْتَدْنَا لَهُمْ عَذَاباً أَلِيماً
١٨
-An-Nisâ’ ( النساء )

Al Qushairi Tafsir

[4:18] Repentance is not for those who do evil deeds until, when death approaches one of them, he says, 'Indeed now I repent'; neither for those who die disbelieving. Those - We have prepared for them a painful chastisement.
It means that when the covering has been removed and the different kinds of knowledge have became intuitive and immediate (?arūriyya), the door of repentance is opened. A condition of the prescriptive command is that faith be hidden. Moreover, when one has become recognized as disloyal on this path, there is no smelling the truth of sincerity after it. When God Most High asked David (ʿa) as his crying was subsiding, 'Why are you crying David? I have already forgiven you. I have placated your opponent and have accepted your repentance'. He said, 'My God, give me back the moment which was mine'. He said, 'O David, what an idea! That has passed'. In its meaning, they have recited:
Let the eyes
after you weep
for there is no return
to the days of joy.