إِنَّ اللَّهَ لَا يَغْفِرُ أَنْ يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَٰلِكَ لِمَنْ يَشَاءُ
Allah does not forgive that partners be associated with Him, but forgives what is less than that for whom He wills. (Al-Nisa 4:48)
The verse distinguishes shirk from other sins in the ultimate judgment. Dying in shirk is not treated like dying with faith despite sin. The words “for whom He wills” make forgiveness dependent upon Allah’s choice, not an automatic guarantee for every individual.