Tafsir Ibn Kathir -> Surah Al-Mu'minun -> The Disbelievers' Hope when death approaches Allah tells us about what happens when death approaches one of the disbelievers or one of those who have been negligent with the commands of Allah. He tells us what he says and how he asks to come back to this world so that he can rectify whatever wrongs he committed during his lifetime. Allah says:

﴿رَبِّ ارْجِعُونِلَعَلِّى أَعْمَلُ صَـلِحاً فِيمَا تَرَكْتُ كَلاَّ﴾

("My Lord! Send me back, so that I may do good in that which I have left behind!'' No!) This is like the Ayat:

﴿وَأَنفِقُواْ مِن مَّا رَزَقْنَـكُمْ مِّن قَبْلِ أَن يَأْتِىَ أَحَدَكُمُ الْمَوْتُ﴾

(And spend of that with which We have provided you before death comes to one of you,) until His saying:

﴿وَاللَّهُ خَبِيرٌ بِمَا تَعْمَلُونَ﴾

(And Allah is All-Aware of what you do) ﴿63:10-11﴾

﴿وَأَنذِرِ النَّاسَ يَوْمَ يَأْتِيهِمُ الْعَذَابُ﴾