The Forgiver
ذَٰلِكُم بِأَنَّهُۥٓ إِذَا دُعِىَ ٱللَّهُ وَحْدَهُۥ كَفَرْتُمْ ۖ وَإِن يُشْرَكْ بِهِۦ تُؤْمِنُوا۟ ۚ فَٱلْحُكْمُ لِلَّهِ ٱلْعَلِىِّ ٱلْكَبِيرِ
[They will be told], "That is because, when Allah was called upon alone, you disbelieved; but if others were associated with Him, you believed. So the judgement is with Allah, the Most High, the Grand."
Nearby ayahs help place verse 40:12 in sequence and meaning.
إِنَّ ٱلَّذِينَ كَفَرُوا۟ يُنَادَوْنَ لَمَقْتُ ٱللَّهِ أَكْبَرُ مِن مَّقْتِكُمْ أَنفُسَكُمْ إِذْ تُدْعَوْنَ إِلَى ٱلْإِيمَـٰنِ فَتَكْفُرُونَ
Indeed, those who disbelieve will be addressed, "The hatred of Allah for you was [even] greater than your hatred of yourselves [this Day in Hell] when you were invited to faith, but you refused."
قَالُوا۟ رَبَّنَآ أَمَتَّنَا ٱثْنَتَيْنِ وَأَحْيَيْتَنَا ٱثْنَتَيْنِ فَٱعْتَرَفْنَا بِذُنُوبِنَا فَهَلْ إِلَىٰ خُرُوجٍ مِّن سَبِيلٍ
They will say, "Our Lord, You made us lifeless twice and gave us life twice, and we have confessed our sins. So is there to an exit any way?"
هُوَ ٱلَّذِى يُرِيكُمْ ءَايَـٰتِهِۦ وَيُنَزِّلُ لَكُم مِّنَ ٱلسَّمَآءِ رِزْقًا ۚ وَمَا يَتَذَكَّرُ إِلَّا مَن يُنِيبُ
It is He who shows you His signs and sends down to you from the sky, provision. But none will remember except he who turns back [in repentance].
فَٱدْعُوا۟ ٱللَّهَ مُخْلِصِينَ لَهُ ٱلدِّينَ وَلَوْ كَرِهَ ٱلْكَـٰفِرُونَ
So invoke Allah, [being] sincere to Him in religion, although the disbelievers dislike it.