Surah An-Nahl · سُوْرَةُ النَّحْلِ · Juz 14
Q 16:105
إِنَّمَا يَفْتَرِى ٱلْكَذِبَ ٱلَّذِينَ لَا يُؤْمِنُونَ بِـَٔايَـٰتِ ٱللَّهِ ۖ وَأُو۟لَـٰٓئِكَ هُمُ ٱلْكَـٰذِبُونَ
Translations
They only invent falsehood who do not believe in the verses of Allah, and it is those who are the liars.Seuls forgent le mensonge ceux qui ne croient pas aux versets d'Allah; et tels sont les menteurs.Tafsir
Muhammad (peace be upon him) is not lying about what he brought from His Lord. Lies are only being invented by those who do not accept Allah’s words, because they do not fear any punishment nor have hope of any reward. Those described with the attribute of disbelief are the liars as lying is a habit that they are accustomed to.
Read Ibn Kathir (Ibn Kathir (abridged, English))
Verily, those who do not believe in Allah's Ayat (signs, or revelation), Allah will not guide them, and theirs will be a painful punishment (104)It is only those who do not believe in Allah's Ayat who fabricate the falsehood, and it is they who are liars (105)
Allah tells us that He does not guide those who turn away from remembering Him and who are heedless of that which He revealed to His Messenger ﷺ, those who have no intention of believing in that which he has brought from Allah. This kind of people will never be guided to faith by the signs of Allah and the Message which He sent His Messengers in this world, and they will suffer a painful and severe punishment in the Hereafter. Then Allah informs us that His Messenger ﷺ is not a forger nor a liar, because the one who fabricates falsehood about Allah and His Messenger ﷺ is the most evil of creatures.
الَّذِينَ لَا يُؤْمِنُونَ بِآيَاتِ اللَّهِ
(Verily, those who do not believe in Allah's Ayat,) Allah will not guide them, and theirs will be a painful punishment, meaning, the disbelievers and heretics who are known to the people as liars. The Messenger Muhammad ﷺ, on the other hand, was the most honest and righteous of people, the most perfect in knowledge, deeds, faith and conviction. He was known among his people for his truthfulness and no one among them had any doubts about that - to such an extent that they always addressed him as Al-Amin (the Trustworthy) Muhammad. Thus when Heraclius, the king of the Romans, asked Abu Sufyan about the attributes of the Messenger of Allah ﷺ, one of the things he said to him was, "Did you ever accuse him of lying before he made his claim?" Abu Sufyan said, "No". Heraclius said, "He would refrain from lying about people and then go and fabricate lies about Allah?"
Arabic text: Tanzil (Uthmani). Translations: Sahih International (en), Muhammad Hamidullah (fr). tanzil.net