يَحْسَبُ أَنَّ مَالَهُ أَخْلَدَهُ
He supposes that his wealth has made him immortal. (الهمزة: 3)
The imperfect yaḥsabu depicts an enduring mental habit—a confidence that wealth provides permanence or absolute security. The inna-clause states the content of that assumption.
The perfect akhladahū lies within what the person supposes; it does not assert that immortality actually occurred. A report about someone’s belief must not be confused with affirmation of that belief. The next verse’s kallā explicitly repudiates the assumption.