(Zumar) 39 : 65
وَلَقَدْ أُوحِيَ إِلَيْكَ وَإِلَى الَّذِينَ مِنْ قَبْلِكَ لَئِنْ أَشْرَكْتَ لَيَحْبَطَنَّ عَمَلُكَ وَلَتَكُونَنَّ مِنَ الْخَاسِرِينَ

And surely it is inspired to you and those before you that if you associate others in the dominion of Allah, surely your deeds will become futile, and you will become among the losers.

Saying ‘Allah, Allah’ with the tongue, but performing deeds as if Allah does not know them and is not recording them in the book fastened around their necks, as told in verses 17: 13-14, is shirk (associating others in the dominion of Allah). All deeds of the Fujjar, such as salah, fasting, Hajj, Umrah, Zakath, etc., will become void and will be lost, causing them to receive Hellfire as a penalty for living aimlessly and heedlessly, as explained in verses 2: 186 and 25: 65-66 because they do not understand Allah from Adhikr, which is the Three-Time Knowledge and Speech of Him.

Since it is told in this verse that ‘if you associate others in the dominion of Allah,’ those who have received the Lord’s Message, Adhikr, and are committing shirk, it will become an unforgivable great sin. That is why the hypocrites who hide Adhikr—the Reminder for all mankind—will go to Hell without Trial, as explained in verse 4: 145. See explanation 4: 48-49; 6: 88-89; 36: 59-62.