It was narrated on the authority of Ibn ‘Abbaas, may Allaah be pleased with them, that the Messenger of Allaah, peace and blessing be upon him, said: "When Allaah The Almighty drowned Fir‘awn, he (i.e. Fir‘awn) said (as Allaah The Almighty says on his behalf): {"I believe that La ilaha illa (Huwa): (none has the right to be worshipped but) He," in Whom the Children of Israel believe."} [Quran 10: 90] Upon this Jibreel (I.e. Gabriel, may Allaah exalt his mention, said: "O Muhammad, if you could have seen me while I was taking black mud from the sea and placing into the mouth of Fir‘awn out of fear that the mercy would reach him (1).'' (2).
Amongst the lessons drawn from the above-mentioned Hadeeth:
1- The bad end of the oppressors and tyrants, and that Allaah The Almighty gives respite to the wrongdoer until, when He The Exalted seizes him, He The Exalted will not let him off.
2- Ibn ‘Abbaas, may Allaah be pleased with them, said: Allaah The Almighty did not accept his belief because punishment has already afflicted him while he had more leisure before that. Scholars said: "His belief is not accepted that is because belief and repentance cannot be accepted when angels, may Allaah exalt their mention, and punishment came to person.
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(1) Meaning that he may say: La ilaha illa Allaah: (none has the right to be worshipped but Allaah) and thus Allaah The Almighty may bestow His Mercy upon him and forgive him.
(2) Reported in Jaami‘ At-Tirmithi (3107) and said: This a Hasan (good) Hadeeth. As for Sheykh Al-Albaani, he deemed it Saheeh (authentic). Refer to Hadeeth No. (5206) in Saheeh Al-Jaami‘.