This verse alludes to those whose repentance will not be accepted by God:
``The repentance of those who continue to do evil until death faces them, then they may say: now I repent sincerely, has not any effect and is of no value in the sight of God, and it will not be accepted.''
The second group of people whose repentance is not accepted are those who die and they are unbelievers. Here is a fine touch that those who have repented in due and correct time, when they were safe and sound, but have rejected Faith, and died unbelievers, their repentance will also be of no value and of no use to them- Both of these two groups of people are in Hell and a painful punishment awaits them in the life to come.