Overall meaning : Allah Almighty cautions those who disbelieve and reject the faith after having accepted it and then increase in unfaith and continue to do so and delay repentance until they are overtaken by death, saying that He will not accept their repentance and that these are are the ones who have deviated from the path of truth and chosen to follow the path of error by word and deed.
Regarding those who reject faith and die unrepentant and unbelievers, Allah states that He will not accept the deeds of any one of them even if he were to offer the whole earth full of gold to seek His nearness or to ransom himself thereby. These will receive an agonizing punishment in the hereafter and will have no one to help them or save them from Allah’s punishment.