Transliteration:( Fa akhaznaahu wa junoo dahoo fanabaznaahum fil yammi wa huwa muleem )
45. Thus at the time of drowning, the Pharaoh accepted faith, which was not accepted in the court of Allah Almighty.
The tafsir of Surah Ad-Dhariyat verse 40 by Ibn Kathir is unavailable here.
Please refer to Surah Dhariyat ayat 38 which provides the complete commentary from verse 38 through 46.
38. A whole history has been compressed into this brief sentence. To understand it well one should know that Pharaoh was the absolute ruler of the greatest center of civilization and culture of the world in those days and the people of the adjoining lands were overawed by his power and might. Obviously, when he might have sunk suddenly one day in the sea along with his armies, the event must have become well known not only in Egypt but among all the neighboring nations as well. At this, except for those whose kith and kin had sunk, there was no one else among their own people, or in the other nations of the world who would mourn them or write an elegy on them, or would at least express sorrow and say that good and noble people had become a victim of the disaster. Instead of this, as the world had become fed up with their wickedness and injustices, every person heaved a sigh of relief at their exemplary fate, everyone cursed them, and anyone who heard this news exclaimed that the wicked people had deserved the fate justly. In Surah Ad-Dukhan, the same thing has been expressed, thus: Then neither did the heavens weep on them nor the earth. For explanation, see (Surah Ad-Dukhan, ayat 31) note 26.
Related Ayat(Verses)/Topics