“Indeed, those who disbelieve and die while they are disbelievers – never would the [whole] capacity of the earth in gold be accepted from one of them if he would [seek to] ransom himself with it.” [Āl ʿImrān:91]
Question: What is the meaning of His saying: “Even if he should offer it as ransom,” after His saying; “Never would the capacity of the earth in gold be accepted from one of them”?
Answer (and Allah is the Giver of success): We understand that the verse was revealed to clarify that the repentance of the disbeliever after death is not accepted. It is as if Allah the Exalted said: If the disbeliever were to seek nearness to Allah after death through repentance or any righteous deed — even if his offering to Allah were the fill of the earth in gold — Allah would not accept it from him. Even if he were to offer the fill of the earth in gold as a ransom to save himself from Hell — just as a captive in this world ransoms himself with wealth to be freed — it would not be accepted. Thus, we understand the difference between the two statements: The first clause refers to seeking Allah’s pleasure and pardon — as when a sinner in this world gives charity to the poor as expiation for his sins.
The second clause, however, refers to a different meaning: that the disbeliever will not have his ransom accepted. The ransom (fidya) is not a means of seeking nearness nor an expiation, as we have previously explained in the meaning of fidya. And Allah knows best.
Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.3