Overall meaning : Allah Almighty enjoins the believers not to revile the idols and false deities of the idolaters, so that the latter will not revile Allah, infinitely exalted is He above all defects and imperfections, out of spite and through their ignorance of their true Lord. He indicates that as He has made the actions of these idolaters seem pleasing and fair to them, so, too, He has made the actions of every other community seem pleasing and fair to them; then to their Lord will they all be returned, and He will declare to them what they have done and repay them according to their actions.
The idolaters, Allah declares, swear by Him with their most solemn oaths that if a miracle of the sort they ask for out of sheer defiance were shown to them, they would surely believe it. Allah instructs His Messenger to tell them that miracles are in the power of Allah alone: It is all up to Him to grant or reject their request. Then, addressing the faithful, He says: You who think that if such miracles were sent down they would believe, are you not aware that even if such miracles did come to them, they would still not believe?
He states that He will turn their hearts and their eyes away from the truth so they may not be shown it and benefit from it because they did not believe the Qur’an the first time the caller to truth came to them with it, and that He will leave them in their rebellion and transgression to wander blindly in utter confusion, never being guided to the truth.