Tafseer of The Overwhelming · Al-Ghaashiya · 88:23
However, he who turns away and disbelieves -
Important: The Arabic source text is always authoritative. This translation is a study aid and has not been verified by scholars — do not use it as a basis for religious proof or for deriving rulings (ahkam). When in doubt, always consult the Arabic text and a qualified scholar.
And His statement: إِلا مَنْ تَوَلَّى وَكَفَرَ ("except whoever turns away and disbelieves") can be understood in two ways. The first of these: so admonish your people, O Muḥammad, except those among them who turn away from you and turn their back upon the signs of Allah and thereby become a disbeliever (kāfir). In that case His word "except" (illā) is an exception concerning those to whom the admonition pertained, even though they are not explicitly mentioned. It is as one says: "So-and-so passed by and summoned everyone, except whoever no response is to be expected from," in the meaning: "he summoned the people, except whoever no response is to be expected from."
The second way: that one detaches His word إِلا مَنْ تَوَلَّى وَكَفَرَ ("except whoever turns away and disbelieves") from what precedes it. The meaning of the statement is then: you have no power over them — only whoever turns away and disbelieves, him Allah will punish. Thus the detached (interrupted) exception is tested: one tests it by looking at whether the word "inna" ("verily") fits well with it. If it fits well with it, then it is a detached (interrupted) exception; if it does not fit well with it, then it is a correct, connected exception. As is the statement of one who says: "The people departed, except Zayd" — here it is not correct to add "inna," because it is a correct exception.