Say: "Tell me if Allah's torment comes upon you, or the Hour comes upon you, would you then call upon any one other than Allah? (Reply) if you are truthful! (40)Nay! To Him alone you call, and, if He willed, He would remove that (distress) for which you call upon Him, and you forget at that time whatever partners you joined with Him (in worship)(41)Verily, We sent (Messengers) to many nations before you. And We seized them with extreme poverty and loss of health so that they might believe with humility (42)When Our torment reached them, why then did they not believe with humility? But their hearts became hardened, and Shaytan made fair-seeming to them that which they used to do (43)So, when they forgot (the warning) with which they had been reminded, We opened to them the gates of every (pleasant) thing, until in the midst of their enjoyment in that which they were given, all of a sudden, We took them to punishment, and lo! They were plunged into destruction with deep regrets and sorrows (44)So the roots of the people who did wrong were cut off. And all the praises and thanks be to Allah, the Lord of the all that exists (45)

Allah states that He does what He wills with His creatures and none can resist His decision or avert what He decrees for them. He is the One Who has no partners, Who accepts the supplication from whomever He wills. Allah said,

قُلْ أَرَأَيْتَكُمْ إِنْ أَتَاكُمْ عَذَابُ اللَّهِ أَوْ أَتَتْكُمُ السَّاعَةُ أَغَيْرَ اللَّهِ تَدْعُونَ إِن كُنتُمْ صَادِقِينَ

(Say: "Tell me if Allah's torment comes upon you, or the Hour comes upon you, would you then call upon any one other than Allah? (Reply) if you are truthful!")

This means, you – disbelievers – will not call other than Allah in this case, because you know that none except He is able to remove the affliction. Allah said,

إِن كُنتُمْ صَادِقِينَ

(if you are truthful?) by taking gods besides Him.

بَلْ إِيَّاهُ تَدْعُونَ فَيَكْشِفُ مَا تَدْعُونَ إِلَيْهِ إِن شَاءَ وَتَنسَوْنَ مَا تُشْرِكُونَ

(Nay! To Him alone you call, and, if He willed, He would remove that (distress) for which you call upon Him, and you forget at that time whatever partners you joined with Him (in worship)!) for in times of necessity, you only call on Allah and forget your idols and false deities. In another Ayah, Allah said;

وَإِذَا مَسَّكُمُ الضُّرُّ فِي الْبَحْرِ ضَلَّ مَن تَدْعُونَ إِلَّا إِيَّاهُ

(And when harm touches you upon the sea, those that you call upon besides Him vanish from you except Him (Allah))[17:67]. Allah said;

وَلَقَدْ أَرْسَلْنَا إِلَىٰ أُمَمٍ مِّن قَبْلِكَ فَأَخَذْنَاهُم بِالْبَأْسَاءِ

(Verily, We sent (Messengers) to many nations before you. And We seized them with extreme poverty...) That is, loss of wealth and diminished provisions,

وَالضَّرَّاءِ 

(and loss of health) various illnesses, diseases and pain,

لَعَلَّهُمْ يَتَضَرَّعُونَ

(so that they might believe with humility) and call Allah and supplicate to Him with humbleness and humility. Allah said;

فَلَوْلَا إِذْ جَاءَهُم بَأْسُنَا تَضَرَّعُوا

(When Our torment reached them, why then did they not believe with humility?) Meaning: Why do they not believe and humble themselves before Us when We test them with disaster?'

وَلَٰكِن قَسَتْ قُلُوبُهُمْ 

(But their hearts became hardened,) for their hearts are not soft or humble,

وَزَيَّنَ لَهُمُ الشَّيْطَانُ مَا كَانُوا يَعْمَلُونَ

(and Shaytan made fair-seeming to them that which they used to do.) That is, Shirk, defiance and rebellion.

فَلَمَّا نَسُوا مَا ذُكِّرُوا بِهِ

(So, when they forgot (the warning) with which they had been reminded,) by ignoring and turning away from it,

فَتَحْنَا عَلَيْهِمْ أَبْوَابَ كُلِّ شَيْءٍ

(We opened to them the gates of everything,) Meaning: 'We opened the gates of provisions for them from wherever they wished, so that We deceive them.' We seek refuge with Allah from such an end. This is why Allah said,

حَتَّىٰ إِذَا فَرِحُوا بِمَا أُوتُوا

(until in the midst of their enjoyment in that which they were given,) such as wealth, children and provisions,

أَخَذْنَاهُم بَغْتَةً فَإِذَا هُم مُّبْلِسُونَ

(all of a sudden, We took them to punishment and lo! They were plunged into destruction with deep regrets and sorrows.)

They have no hope for any type of good thing. Al-Hasan Al-Basri said, "Whomever Allah gives provision and he thinks that Allah is not testing him, has no wisdom. Whomever has little provision and thinks that Allah will not look at (provide for) him, has no wisdom." He then recited the Ayah,

فَلَمَّا نَسُوا مَا ذُكِّرُوا بِهِ فَتَحْنَا عَلَيْهِمْ أَبْوَابَ كُلِّ شَيْءٍ حَتَّىٰ إِذَا فَرِحُوا بِمَا أُوتُوا أَخَذْنَاهُم بَغْتَةً فَإِذَا هُم مُّبْلِسُونَ

(So, when they forgot (the warning) with which they had been reminded, We opened to them the gates of every (pleasant) thing, until in the midst of their enjoyment in that which they were given, all of a sudden, We took them to punishment, and lo! They were plunged into destruction with deep regrets and sorrows.)

He added, "By the Lord of the Ka'bah! Allah deceived these people, when He gave them what they wished, and then they were punished." Ibn Abi Hatim recorded this statement.