﴿ وَسَوَآءٌ عَلَيْهِمْ ءَأَنذَرْتَهُمْ أَمْ لَمْ تُنذِرْهُمْ لَا يُؤْمِنُونَ ﴾

“thus, it is all one to them whether thou warnest them or dost not warn them: they will not believe.”

(Whether thou warn them) whether you warn the Banu Makhzum: Abu Jahl and his host, by means of the Qur'an (or thou warn them not, it is alike for them, for they believe not) they do not want to believe; and they were later killed on the Day of Badr in their state of disbelief. The verses from (Lo! we have put on their necks) to (�so that they are made stiff necked) were revealed about Abu Jahl, al-Walid and their hosts.