Tafsir Ibn Kathir -> Surah At-Tahrim -> No Excuse will be accepted from the Disbeliever on the Day of Resurrection

Allah said,

﴿يأَيُّهَا الَّذِينَ كَفَرُواْ لاَ تَعْتَذِرُواْ الْيَوْمَ إِنَّمَا تُجْزَوْنَ مَا كُنتُمْ تَعْمَلُونَ ﴾

(O you who disbelieve! Make no excuses this Day! You are being requited only for what you used to do.) meaning, on the Day of Resurrection, the disbeliever will be told, "Do not offer any excuse this Day, because it will not be accepted from you; you will only be recompensed for what you used to do. Today, you will receive the punishment for your actions.''