Which was revealed in Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

In the Name of Allah, the Most Gracious, the Most Merciful.

In verse 85, it was said: فَلَمْ يَكُ يَنفَعُهُمْ إِيمَانُهُمْ (But, their profession of faith was not [ competent ] to benefit them, once they had seen Our punishment), that is, it is after seeing the punishment that these people are confessing to the true faith, but a declaration of faith at this late hour is not acceptable and trustworthy with Allah. It appears in Hadith: یَقبَلِ اللہ توبۃ العبد مالم یغرغر (Allah accepts the taubah [ repentance ] of the servant before the agony and rattle of death overtakes him). (Ibn Kathir) Similarly, once Divine punishment has come face to face, no repentance and no declaration of faith made by anyone remains acceptable.

اللَّھُمَّ اِنَّا نَسٔلک العفو والعافیہ والتوبۃ قبل الموت و الیسر والمعافاۃ عند الموت والمغفرۃ الرّحمۃ بعد الموت ببرکۃ ا (رح) ل حٰمٓ و صلی اللہ تعالیٰ علی النّبیّ الکریم۔