Tafsir Ibn Kathir -> Surah An-Nisa -> The Punishment of Those Who Disbelieve in Allah's Books and Messengers

Allah describes the torment in the Fire of Jahannam for those who disbelieve in His Ayat and hinder from the path of His Messengers. Allah said,

﴿إِنَّ الَّذِينَ كَفَرُواْ بِـَايَـتِنَا﴾

(Surely, those who disbelieved in Our Ayat ,) meaning, We will place them in the Fire which will encompass every part of their bodies. Allah then states that their punishment and torment are everlasting,

﴿كُلَّمَا نَضِجَتْ جُلُودُهُمْ بَدَّلْنَـهُمْ جُلُوداً غَيْرَهَا لِيَذُوقُواْ الْعَذَابَ﴾

(We shall burn them in Fire. As often as their skins are roasted through, We shall change them for other skins that they may taste the punishment). Al-A`mash said that Ibn `Umar said, "When their skin are burned, they will be given another skin in replacement, and this skin will be as white as paper.'' This was collected by Ibn Abi Hatim, who also recorded that Al-Hasan said,

﴿كُلَّمَا نَضِجَتْ جُلُودُهُمْ﴾

(As often as their skins are roasted through,) "Their skin will be roasted through, seventy thousand times every day.'' Husayn said; Fudayl added that Hisham said that Al-Hasan also said that,

﴿كُلَّمَا نَضِجَتْ جُلُودُهُمْ﴾

(As often as their skins are roasted through, ) means, "Whenever the Fire has roasted them through and consumed their flesh, they will be told, `Go back as you were before,' and they will.''