But if he be of the denying, the erring, then for him is an entertainment with Hamim (boiling water) and entry in Hellfire.
meaning, if the dying person is one of those who denied the truth, who were led astray from guidance,
فَنُزُلٌ
(then for him is an entertainment), meaning, as a guest
مِّنْ حَمِيمٍ
(with Hamim), that dissolves his intestines and skin,
وَتَصْلِيَةُ جَحِيمٍ
(And entry in Hellfire). he will reside in Hellfire, which will engulf him from every direction.
Allah the Exalted said, next,
إِنَّ هَذَا لَهُوَ حَقُّ الْيَقِينِ