Towards the end of the verse (27), it was said: وَيُضِلُّ اللَّـهُ الظَّالِمِينَ (And Allah lets the unjust go astray). It means: As for the believers, Allah Ta` ala keeps them firm on Kalimah Taiyyibah, the 'stable word' as a result of which things of comfort assemble around them right from the grave. But, the unjust, that is, the disbelievers and polytheists, remain deprived of this Divine help and support. They cannot answer the questions asked in the grave by angles Munkar and Nakir correctly. The out-come is that they start experiencing a sort of punishment right from that point onwards.
In the last sentence of verse 27, it was said: وَيَفْعَلُ اللَّـهُ مَا يَشَاءُ (And Allah does what He wills). It means that there is no power which can block His intention and will. Revered Sahabah, Sayyidna Ubaiyy, ibn Ka'b, ` Abdullah ibn Mas’ ud and Hudhayfah ibn Yamani ؓ have said: For a believer, it is mandatory to believe that everything received by him or her was received through the intention and will of Allah. Not to have received it was impossible. Similarly, what was not received, it was not possible to have received that. And they said: If you do not believe in it, and place your trust in that, your abode is Hell.