﴿ فَيَوْمَئِذٍۢ لَّا يَنفَعُ ٱلَّذِينَ ظَلَمُوا۟ مَعْذِرَتُهُمْ وَلَا هُمْ يُسْتَعْتَبُونَ ﴾

“And so, on that Day their excuse will be of no avail to those who were bent on evildoing, nor will they be allowed to make amends.”

So on that day their excuses for denying it will not profit read lā yanfa‘u or lā tanfa‘u the evildoers nor will they be asked to make amends yusta‘tabūna means ‘they will not be asked for al-‘utbā’ which denotes ‘a return to that which pleases God’.