In The Name of Allah, The Most Merciful, The Bestower of Mercy.

Allāh, The Most High, said:

أَفَمَن زُيِّنَ لَهُ سُوءُ عَمَلِهِ فَرَآهُ حَسَنًا ۖ فَإِنَّ اللَّهَ يُضِلُّ مَن يَشَاءُ وَيَهْدِي مَن يَشَاءُ ۖ فَلَا تَذْهَبْ نَفْسُكَ عَلَيْهِمْ حَسَرَاتٍ ۚ إِنَّ اللَّهَ عَلِيمٌ بِمَا يَصْنَعُونَ

Is he, then, to whom the evil of his deeds made fair-seeming, so that he considers it as good? Verily, Allah sends astray whom He wills, and guides whom He wills. So destroy not yourself (O Muhammad) in sorrow for them. Truly, Allah is the All-Knower of what they do! [Fatir. 8]

[أَفَمَن زُيِّنَ لَهُ سُوءُ   – Is he, then, to whom the evil of his deeds made fair-seeming].

Meaning, his evil and repugnant deeds have been made fair-seeming to him by shaytan and beautified in his eyes;

[فَرَآهُ حَسَنًا- so that he considers it as good]

Meaning, considers his evil and repugnant deeds to be good like the one whom Allah has guided to the straight path and upright religion, but are the two the same? The first one commits evil deeds, considers truth to be falsehood and falsehood to be truth, and the second person performs good deeds, considers truth to be truth and falsehood to be falsehood. However, guidance is in the hands of Allāh.

 فَإِنَّ اللَّهَ يُضِلُّ مَن يَشَاءُ وَيَهْدِي مَن يَشَاءُ ۖ فَلَا تَذْهَبْ نَفْسُكَ عَلَيْهِمْ حَسَرَاتٍ

Verily, Allah sends astray whom He wills, and guides whom He wills. So destroy not yourself (O Muhammad) in sorrow for them]- Meaning, the misguided ones to whom their evil deeds are made fair-seeming and shaytan hinders them from the truth. There is nothing obligated to you (O Muhammad) except to convey the message and there is nothing on you regarding their guidance, rather Allah is the one who will recompense them for their deeds. [ إِنَّ اللَّهَ عَلِيمٌ بِمَا يَصْنَعُونَ- Truly, Allah is the All-Knower of what they do]. [1]

Ibn Abbas, may Allāh be pleased with him and his father, said:

“This Ayah was revealed concerning Abu Jahl and the idolaters of Makkah”.

Sa’eed Bin Jubair, may Allāh have mercy upon him, said:

“This was revealed concerning the people of Bidah and evil desires”.

Qatadah, may Allāh have mercy upon him, said:

And from them are the kharijites who make lawful the spilling of the blood of the Muslims and confiscating their wealth. As for the Muslims who commit major sins,  they are not from them (i.e. not from those whom the evil of their deeds are made fair-seeming) because they do not declare the major sins to be lawful. The one to whom doubts are made fair-seeming and is submerged in it, and his deeds are made fair-seeming to him, thus, he considers it as good, shaytan makes it fair-seeming to him through whispers”. [ 2]

[1] An Excerpt from Tafsir As-Sadi

[2] Tafsir Al-Baghawi 3/689