فَقُل رَّبُّكُمْ ذُو رَحْمَةٍ وَسِعَةٍ

(Say: "Your Lord is the Owner of vast mercy...") encouraging them to seek Allah's vast mercy and follow His Messenger,

وَلاَ يُرَدُّ بَأْسُهُ عَنِ الْقَوْمِ الْمُجْرِمِينَ

Commentary

Mentioned in the previous verses was how astray the disbelievers of Makkah had gone when they had taken their self-carved, lifeless, insensate idols as partners in the Divinity of Allah as they made them share in animals created by Him and in many other blessings which were bestowed on them. Their transgression went to the limits when they would take out charities from these blessings as an act of worship, setting aside a portion for Allah and another for their idols. Then, they would employ different excuses to take out what belonged to the portion set aside for Allah and put it in the portion reserved for the idols. Similarly, there were many other ignorance-based arbitrary customs which they had given legal status.