The Prohibition of Wilayah with the Disbelievers

Allah forbids His believing servants from taking the disbelievers as friends instead of the believers. This includes being friends and associates of the disbelievers, advising them, being intimate with them and exposing the secrets of the believers to them. In another Ayah, Allah said,

لاَّ يَتَّخِذِ الْمُؤْمِنُونَ الْكَـفِرِينَ أَوْلِيَآءَ مِن دُونِ الْمُؤْمِنِينَ وَمَن يَفْعَلْ ذَلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَىْءٍ إِلاَ أَن تَتَّقُواْ مِنْهُمْ تُقَـةً وَيُحَذِّرْكُمُ اللَّهُ نَفْسَهُ

The purpose in previous verses was to point out to some ugly traits of the hypocrites, though their punishment of being in Hell with disbelievers was also mentioned as a corollary to another subject.

From this stage onwards, the purpose is to state their punishment clearly. Since the inherent effect of such impending punishment generates a sense of fear in a good-natured person which usually becomes the reason for early repentance, therefore, exemption from punishment has been promised to those who repent alongwith the incentive of good reward for them.