Their Guidance is not set upon you, but indeed Lord Allah guides anyone He wishes; and whatever you are spending from the good, then it is for your soul, and you are not spending except seeking the face of Allah, and whatever you are spending from the good, will be repaid into you, and you will not be wronged.
This verse was revealed to clarify the doubt of believers that whether Zakath (Welfare Tax) and charity can be given to others who are not believers. Messenger or believers are not entitled to make anyone believer. The duty of Messenger and believers is only to convey the Message to entire mankind, whereas the duty of reckoning is to Allah as told in verse 13: 40. See explanation 76: 8-9.
At the time of Messenger Muhammad’s paternal uncle Abu Twalib’s death, he requested him to testify that there is no deity except Allah. Upon his request for the third time, Abu Twalib asked the Messenger: “Do you believe in your grandfather Abdul Muthalib’s religion?” Then the Messenger replied: “No”. Then verses 28: 55-56 are revealed. It is told in verse 28: 56: “Indeed, you are not guiding anyone whom you love, but Allah guides whom He wishes, and He knows the best who are following the Guidance”. It is told in verse 9: 113: “It is not suitable for the Prophet and those who have believed to seek forgiveness for the Mushriks even if they were relatives after it has become clear to them that they are companions of Hades”. The Messenger and believer are allowed to seek forgiveness to Lord for the believing men and women only as told in verses 4: 64 and 47: 19. See explanation 1: 2; 2: 2-5, 119; 9: 60, 71-72; 2: 272; and 92: 18-20.