Allah narrated about al-Masih (and if you forgive them, you are indeed the Mighty, the Wise), even though Allah does not forgive shirk (associating partners with Allah)!
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Question:
He says: Honorable Shaykh, may Allah grant you success, how do you reconcile Allah’s saying (Glorified and Exalted is He) on the tongue of al-Masih[Al-Ma'idah 5:72] with His saying (Glorified and Exalted is He) on the tongue of al-Masih on the Day of Resurrection [Al-Ma'idah 5:118], given that al-Masih knew that Allah does not forgive shirk (associating partners with Allah) for one who dies upon it?
Answer:
Refer it to Allah; if Allah had willed, He would have forgiven it. If Allah had willed, He would have forgiven it. Nothing is too difficult for Allah, and nothing restricts Him. But He does not will (Glorified and Exalted is He) to forgive the mushrik (one who associates partners with Allah), because there is no place left in him for forgiveness. Yes.
He says: Honorable Shaykh, may Allah grant you success, how do you reconcile Allah’s saying (Glorified and Exalted is He) on the tongue of al-Masih
Indeed, he who associates others with Allah - Allah has forbidden him Paradise, and his refuge is the Fire
إِنَّهُ مَن يُشْرِكْ بِاللَّهِ فَقَدْ حَرَّمَ اللَّهُ عَلَيْهِ الْجَنَّةَ وَمَأْوَاهُ النَّارُIf You should punish them - indeed they are Your servants; but if You forgive them - indeed it is You who is the Exalted in Might, the Wise.
إِن تُعَذِّبْهُمْ فَإِنَّهُمْ عِبَادُكَ وَإِن تَغْفِرْ لَهُمْ فَإِنَّكَ أَنتَ الْعَزِيزُ الْحَكِيمُAnswer:
Refer it to Allah; if Allah had willed, He would have forgiven it. If Allah had willed, He would have forgiven it. Nothing is too difficult for Allah, and nothing restricts Him. But He does not will (Glorified and Exalted is He) to forgive the mushrik (one who associates partners with Allah), because there is no place left in him for forgiveness. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، [311 -521] حكى الله عن المسيح (وإن تغفر لهم فإنك أنت العزيز الحكيم) مع أن الشرك لا يغفره الله..! — youtube.com
The Arabic text is a machine transcription of the audio recording.