Tafsir Ibn Kathir -> Surah Al-Baqarah -> Allah Does not Like the Disbelieving Sinners

Allah's statement,

﴿وَاللَّهُ لاَ يُحِبُّ كُلَّ كَفَّارٍ أَثِيمٍ﴾

(And Allah likes not the disbelievers, sinners) indicates that Allah does not like he who has a disbelieving heart, who is a sinner in tongue and action. There is a connection between the beginning of the Ayah on Riba and what Allah ended it with. Those who consume Riba are not satisfied with the permissible and pure resources that Allah provided them. Instead, they try to illegally acquire people's money by relying on evil methods. This demonstrates their lack of appreciation for the bounty that Allah provides.