13يَـٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوا۟ لَا تَتَوَلَّوْا۟ قَوْمًا غَضِبَ ٱللَّهُ عَلَيْهِمْ قَدْ يَئِسُوا۟ مِنَ ٱلْـَٔاخِرَةِ كَمَا يَئِسَ ٱلْكُفَّارُ مِنْ أَصْحَـٰبِ ٱلْقُبُورِ
[13] O you who have believed, do not make friends with those whom Allah has condemned, who have despaired of the Hereafter just as the disbelievers, who are lying in the graves, have despaired.24
24The words in the original can have two meanings:
First, that they have despaired of their well-being and rewards in the Hereafter just as the deniers of the life-after-death have despaired of the resurrection of their near and dear ones, who are dead and gone into the graves. This meaning has been given by Hadrat 'Abdullah bin 'Abbas and Hadrat Hasan Basri, Qatadah and Dahak (may Allah bless them).
The second meaning can be: They have despaired of the mercy and forgiveness of the Hereafter just as the disbelievers, who are Iying in the graves, have despaired of every good, for they are certain of their being involved in the punishment. This meaning has been related from Hadrat `Abdullah bin Mas'ud and from Mujahid, 'Ikrimah, Ibn Zaid, Kalbi, Muqatil, Mansur (may Allah bless them all).