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Surah 3. Aal-Imran
Ayah 10 - 11
10إِنَّ ٱلَّذِينَ كَفَرُوا۟ لَن تُغْنِىَ عَنْهُمْ أَمْوَٰلُهُمْ وَلَآ أَوْلَـٰدُهُم مِّنَ ٱللَّهِ شَيْـًٔا ۖ وَأُو۟لَـٰٓئِكَ هُمْ وَقُودُ ٱلنَّارِ
11كَدَأْبِ ءَالِ فِرْعَوْنَ وَٱلَّذِينَ مِن قَبْلِهِمْ ۚ كَذَّبُوا۟ بِـَٔايَـٰتِنَا فَأَخَذَهُمُ ٱللَّهُ بِذُنُوبِهِمْ ۗ وَٱللَّهُ شَدِيدُ ٱلْعِقَابِ
10. Verily, those who disbelieve, neither their properties nor their offspring will avail them whatsoever against Allah; and it is they who will be fuel of the Fire. 11. Like the behavior of the people of Fir`awn and those before them; they belied Our Ayat. So Allah punished them for their sins. And Allah is severe in punishment.
Allah states that the disbelievers shall be fuel for the Fire,
(The Day when their excuses will be of no profit to wrongdoers. Theirs will be the curse, and theirs will be the evil abode (i.e. painful torment in Hell-fire).) ﴿40:52﴾.
Further, what they were granted in this life of wealth and offspring shall not avail them with Allah, or save them from His punishment and severe torment. Similarly, Allah said,
(So let not their wealth nor their children amaze you; in reality Allah's plan is to punish them with these things in the life of this world, and that their souls shall depart (die) while they are disbelievers.) ﴿9:55﴾, and,
(Let not the free disposal (and affluence) of the disbelievers throughout the land deceive you. A brief enjoyment; then, their ultimate abode is Hell; and worst indeed is that place for rest.) ﴿3:196, 197﴾.
Allah said in this Ayah ﴿3:10﴾,
(Verily, those who disbelieve) meaning, disbelieved in Allah's Ayat, denied His Messengers, defied His Books and did not benefit from His revelation to His Prophets,
(Neither their properties nor their offspring will avail them whatsoever against Allah; and it is they who will be fuel of the Fire.) meaning, they will be the wood with which the Fire is kindled and fed. Similarly, Allah said,
(Certainly you (disbelievers) and that which you are worshipping now besides Allah, are (but) fuel for Hell!) ﴿21:98﴾.
Allah said next,
(Like the Da'b of the people of Fira`wn.) Ad-Dahhak said that Ibn `Abbas said that the Ayah means, "Like the behavior of the people of Fir`awn.'' This is the same Tafsir of `Ikrimah, Mujahid, Abu Malik, Ad-Dahhak, and others. Other scholars said that the Ayah means, "Like the practice, conduct, likeness of the people of Fir`awn.'' These meanings are all plausible, for the Da'b means practice, behavior, tradition and habit. The Ayah indicates that the disbelievers will not benefit from their wealth or offspring. Rather, they will perish and be punished. This is the same end the people of Fir`awn and the previous nations met, those who rejected the Messengers, the Ayat, and proofs of Allah that they were sent with.
(And Allah is severe in punishment.) meaning, His punishment is severe and His torment is painful. None can escape Allah's grasp, nor does anything escape His knowledge. Allah does what He wills and prevails over all things, it is He to Whom everything is humbled and there is no deity worthy of worship, nor any Lord except Him.