Ayah
Word by Word
إِنَّمَا
Only
يَفۡتَرِي
they invent
ٱلۡكَذِبَ
the falsehood
ٱلَّذِينَ
those who
لَا
(do) not
يُؤۡمِنُونَ
believe
بِـَٔايَٰتِ
in the Verses
ٱللَّهِۖ
(of) Allah
وَأُوْلَٰٓئِكَ
and those
هُمُ
they
ٱلۡكَٰذِبُونَ
(are) the liars
إِنَّمَا
Only
يَفۡتَرِي
they invent
ٱلۡكَذِبَ
the falsehood
ٱلَّذِينَ
those who
لَا
(do) not
يُؤۡمِنُونَ
believe
بِـَٔايَٰتِ
in the Verses
ٱللَّهِۖ
(of) Allah
وَأُوْلَٰٓئِكَ
and those
هُمُ
they
ٱلۡكَٰذِبُونَ
(are) the liars
Translation
It is those who believe not in the Signs of Allah, that forge falsehood: it is they who lie!
Tafsir
Only those invent falsehood who do not believe in God's signs, the Qur'an, by saying that these are the words of a human, and it is they who are the liars (the emphasis is [effected] by way of repetition; wa-inna, 'and indeed', and other [combinations of inna] are [used] in refutation of their saying, 'You are just a fabricator' [above, Q. 16:101]).
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The Idolators' Claim that the Qur'an was taught by a Human, and the Refutation of their Claim
Allah says:
وَلَقَدۡ نَعۡلَمُ أَنَّهُمۡ يَقُولُونَ إِنَّمَا يُعَلِّمُهُ بَشَرٌ
And indeed We know that they (polytheists and pagans) say:""It is only a human being who teaches him.""
Allah tells about the idolators' lies, allegations, and slander when they claimed that this Qur'an which Muhammad had recited for them, was actually taught to him by a human.
They referred to a foreign (i.e., non-Arab) man who lived among them as the servant of some of the clans of Quraysh and who used to sell goods by As-Safa. Maybe the Messenger of Allah used to sit with him sometimes and talk to him a little, but he was a foreigner who did not know much Arabic, only enough simple phrases to answer questions when he had to.
So in refutation of their claims of fabrication, Allah said:
لِّسَانُ الَّذِي يُلۡحِدُونَ إِلَيۡهِ أَعۡجَمِيٌّ وَهَـذَا لِسَانٌ عَرَبِيٌّ مُّبِينٌ
The tongue of the man they refer to is foreign, while this (the Qur'an) is a (in) clear Arabic tongue.
meaning, how could it be that this Qur'an with its eloquent style and perfect meanings, which is more perfect than any Book revealed to any previously sent Prophet, have been learnt from a foreigner who hardly speaks the language! No one with the slightest amount of common sense would say such a thing
Allah says:
إِنَّ الَّذِينَ لَا يُوۡمِنُونَ بِأيَاتِ اللّهِ لَا يَهۡدِيهِمُ اللّهُ وَلَهُمۡ عَذَابٌ أَلِيمٌ
Verily, those who do not believe in Allah's Ayat (signs, or revelation), Allah will not guide them, and theirs will be a painful punishment.
Allah tells that He does not guide those who turn away from remembering Him and who are heedless of that which He revealed to His Messenger, those who have no intention of believing in that which he has brought from Allah. This kind of people will never be guided to faith by the signs of Allah and the Message which He sent His Messengers in this world, and they will suffer a painful and severe punishment in the Hereafter.
إِنَّمَا يَفۡتَرِي الۡكَذِبَ الَّذِينَ لَا يُوۡمِنُونَ بِأيَاتِ اللّهِ وَأُوۡلـيِكَ هُمُ الۡكَاذِبُونَ
It is only those who do not believe in Allah's Ayat who fabricate the falsehood, and it is they who are liars.
Then Allah informs that His Messenger is not a forger nor a liar, because the one who fabricates falsehood about Allah and His Messenger is the most evil of creatures.
الَّذِينَ لَا يُوۡمِنُونَ بِأيَاتِ اللّهِ
Verily, those who do not believe in Allah's Ayat,
Allah will not guide them, and theirs will be a painful punishment, meaning, the disbelievers and heretics who are known to the people as liars.
The Messenger Muhammad, on the other hand, was the most honest and righteous of people, the most perfect in knowledge, deeds, faith and conviction. He was known among his people for his truthfulness and no one among them had any doubts about that - to such an extent that they always addressed him as Al-Amin (the Trustworthy) Muhammad.
Thus when Heraclius, the king of the Romans, asked Abu Sufyan about the attributes of the Messenger of Allah, one of the things he said to him was, ""Did you ever accuse him of lying before he made his claim?""
Abu Sufyan said, ""No"".
Heraclius said,
""He would refrain from lying about people and then go and fabricate lies about Allah."
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