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اِلَّا مَنْ تَوَلّٰى وَكَفَرَۙ  ( الغاشية: ٢٣ )

illā
إِلَّا
But
man
مَن
whoever
tawallā
تَوَلَّىٰ
turns away
wakafara
وَكَفَرَ
and disbelieves

Illaa man tawallaa wa kafar (al-Ghāšiyah 88:23)

Sahih International:

However, he who turns away and disbelieves (Al-Ghashiyah [88] : 23)

1 Mufti Taqi Usmani

but whoever turns away and disbelieves,