Sawaon AAalayhim astaghfarta lahum am lam tastaghfir lahum lan yaghfira Allahu lahum (surah Munafiqun: 6)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(63:6) It is all the same for them whether you ask forgiveness for them or not; for Allah shall never forgive them. *13 Surely Allah does not direct the transgressing folk to the Right Way. *14

Sawaaa`un `alaihim as taghfarta lahum am lam tastaghfir lahum lany yaghfiral laahu lahum; innal laaha laa yahdil qawmal faasiqeen

*13) This thing was reiterated in Surah At-Taubah, which was sent down three years after Surah Al-Mtutafiqun, cven in stronger words. In that Surah AIIah, while addressing the Holy Prophet (upon whom be Allah's peace) said this about the hypocrites: 'O Prophet (it will be aII the same) whether you beg forgiveness for them or not, for AIIah will not forgive them even if you beg forgiveness for them seventy times. This is because they have disbelieved in AIIah and His Messenger, and AIlah does not show guidance to the wrongdoers." (AtTaubah: 80). A little further on in that Surah it was again said: 'And never perform the funeral prayer for anyone of them W;10 dies nor stand at his grave, for they have denied Allah and His Messenger and diod while they were transgressors. " (At-Taubah: 84)
*14) Two things have been stated in this verse. First, that the prayer of forgiveness can be beneficial only for those who are guided aright. Let alone a common man, even if Allah's Messenger himself prays for the forgiveness of the person, who has turned away from guidance and adopted the way of sin and transgression instead of obedience, he cannot be forgiven. Second, that it is not Allah's way to bless with guidance those who do not seek His guidance. If a person himself turns away from Allah's guidance, rather shakes his head with arrogance and rejects the invitation when he is called towards guidance, Allah has no need that He should go after him with His guidance and implore him to come to the right path.