وَلِتَصْغَى إِلَيْهِ
...
And Tasgha to it.
According to Ibn Abbas,
means, "incline to it."
...
أَفْيِدَةُ الَّذِينَ لاَ يُوْمِنُونَ بِالاخِرَةِ
...
the hearts of those who do not believe in the Hereafter...
their hearts, mind and hearing.
As-Suddi said that;
this Ayah refers to the hearts of the disbelievers.
...
وَلِيَرْضَوْهُ
...
And that they may remain pleased with it.
they like and adore it. Only those who disbelieve in the Hereafter accept this evil speech, being enemies of the Prophets, etc., just as Allah said in other Ayat,
فَإِنَّكُمْ وَمَا تَعْبُدُونَ
مَأ أَنتُمْ عَلَيْهِ بِفَـتِنِينَ
إِلاَّ مَنْ هُوَ صَالِ الْجَحِيمِ
So, verily, you (pagans) and those whom you worship (idols). Cannot lead astray. Except those who are predestined to burn in Hell! (37:161-163)
and,
إِنَّكُمْ لَفِى قَوْلٍ مُّخْتَلِفٍ
يُوْفَكُ عَنْهُ مَنْ أُفِكَ
Certainly, you have different ideas. Turned aside therefrom is he who is turned aside. (51:8-9)
Allah said;
...
وَلِيَقْتَرِفُواْ مَا هُم مُّقْتَرِفُونَ
And that they may commit what they are committing.
According to Ali bin Abi Talhah who reported from Ibn Abbas that;
meaning, "let them earn whatever they will earn,"
As-Suddi and Ibn Zayd also commented,
"Let them do whatever they will do."