Since disbelief is an insult to the entire universe and to all creatures in its degrading the value of existent beings and in its accusing them of futility, and since it is a negation of all of the divine names in its denial of the manifestation of the Divine Names upon the mirrors of existent beings, and since it calls the lie to all creatures in its rejecting the testimonies of all existent beings to divine unity, for these reasons does it totally corrupt human potential such that he becomes incapable of receiving any goodness.
It is immense oppression in that it constitutes a violation on the rights of all creatures, and of all of the Divine Names of Allah.
Thus, protecting these rights and the fact that the disbelieving soul becomes incapable of doing good deeds entails that disbelief will never be forgiven.
“Surely ascribing partners is immense oppression” conveys this meaning.