إِنَّ الَّذِينَ يُلْحِدُونَ فِي آيَاتِنَا لَا يَخْفَوْنَ عَلَيْنَا ۗ أَفَمَن يُلْقَىٰ فِي النَّارِ خَيْرٌ أَم مَّن يَأْتِي آمِنًا يَوْمَ الْقِيَامَةِ ۚ اعْمَلُوا مَا شِئْتُمْ ۖ إِنَّهُ بِمَا تَعْمَلُونَ بَصِيرٌ (40)
(41:40) Those *48 who pervert Our Signs *49 are not hidden from Us. *50 Is he who will be cast into the Fire better, or he who comes secure on the Day of Resurrection? Do as you wish; He sees all what you do.
*48) After telling the common people in a few sentences that the doctrine of Tauhid and the Hereafter to which Muhammad (upon whom be Allah's peace) is inviting them, is rational and the signs of the universe testify to its being right and true, the discourse again tunes to the opponents who were determined to oppose it stubbornly.
*49) The word yulhidun in the original is derived from ilhad which means to deviate, to turn away from the right to the wrong path, to adopt crookedness. Thus, ilhad in the Revelations of Allah would mean that instead of understanding them in their clear and straightforward meaning one should misconstrue them and go astray and also lead others astray. One of the devices being adopted by the disbelievers of Makkah to defeat the message of the Qur'an was that they would hear the verses of the Qur'an and then would isolate one verse from its context, tamper with another, misconstrue a word or a sentence and thus raise every sort of objection and would mislead the people, saying that the Prophet had said such and such a thing that day.
*50) These words imply a severe threat. The All-Powerful Ruler's saying that the acts of such and such a person are not hidden from Him by itself contains the meaning that he cannot escape their consequences.