Those are the ones who disbelieve in the verses of their Lord and in [their] meeting Him, so their deeds have become worthless; and We will not assign to them on the Day of Resurrection any weight [i.e., importance].
(Say: "Shall We tell you the greatest losers in respect of (their) deeds") `Are they the Haruriyyah' He said, `No, they are the Jews and Christians. As for the Jews, they disbelieved in Muhammad ﷺ, and as for the Christians, they disbelieved in Paradise and said that there is no food or drink there, and the Haruriyyah are those who break Allah's covenant after ratifying it.' Sa`d used to call them Al-Fasiqin (the corrupt). `Ali bin Abi Talib, Ad-Dahhak and others said: "They are the Haruriyyah," so this means, that according to `Ali, may Allah be pleased with him, this Ayah includes the Haruriyyah just as it includes the Jews, the Christians and others. This does not mean that the Ayah was revealed concerning any of these groups in particular; it is more general than that, because the Ayah was revealed in Makkah, before the Qur'an addressed the Jews and Christians, and before the Khawarij existed at all. So the Ayah is general and refers to everyone who worships Allah in a way that is not acceptable, thinking that he is right in doing that and that his deeds will be accepted, but he is mistaken and his deeds will be rejected, as Allah says:
The last sentence in the same verse (105): فَلَا نُقِيمُ لَهُمْ يَوْمَ الْقِيَامَةِ وَزْنًا (and We shall not assign to them any weight) means that their deeds may appear to be great outwardly, but when placed on the balance of reckoning, they will carry no weight. The reason is that these deeds will be of no use and will not carry any weight because of kufr (disbelief) and shirk (ascribing of partners to Allah).
According to a Hadith of Sayyidna Abu Hurairah ؓ appearing in the Sahih of al-Bukhari and Muslim, the Holy Prophet ﷺ said: On the day of Qiyamah, there will come a tall and heavy man who, in the sight of Allah, will not be worth the weight of a mosquito.' Then he said: 'If you wish to verify it, recite this verse of the Qur'an: فَلَا نُقِيمُ لَهُمْ يَوْمَ الْقِيَامَةِ وَزْنًا (and We shall not assign to them any weight).'
Sayyidna Abu Said al-Khudri says: ' (on the day of Qiyamah) deeds as big as the mountains of Tihamah will be brought in. But, they will carry no weight on the balance of justice.' (Qurtubi)
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 102–105
Acceptance of the Truth (Reality) is in fact acceptance of God, while denial of the truth is in fact denial of God. Whenever a person refuses to accept the Truth, he does so banking on the apparent strength of some thing or some personality. Such reliance is false, because in this world nobody has any power except God. On the Day of Judgement there will be nobody to save him, because God is the only saviour and such a person would already have lost His support due to his disobedience.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.