From Tafsir Ibn Kathir:

Allah said that He,

لاَ يَغْفِرُ أَن يُشْرَكَ بِهِ

(forgives not that partners should be set up with Him (in worship),) meaning, He does not forgive a servant if he meets Him while he is associating partners with Him,

وَيَغْفِرُ مَا دُونَ ذَلِكَ

(but He forgives except that) of sins,

لِمَن يَشَآءُ

(to whom He wills) of His servants. Imam Ahmad recorded that Abu Dharr said that the Messenger of Allah said,

«إِنَّ اللهَ يَقُولُ: يَا عَبْدِي مَا عَبَدْتَنِي وَرَجَوْتَنِي، فَإِنِّي غَافِرٌ لَكَ عَلى مَا كَانَ فِيكَ، يَا عَبْدِي إِنَّكَ إِنْ لَقِيتَنِي بِقُرَابِ الْأَرْضِ خَطِيئَةً مَا لَمْ تُشْرِكْ بِي، لَقِيتُكَ بِقُرَابِهَا مَغْفِرَة»

(Allah said, "O My servant! As long as you worship and beg Me, I will forgive you, no matter your shortcomings. O My servant! If you meet Me with the earth's fill of sin, yet you do not associate any partners with Me, I will meet you with its fill of forgiveness.'') Only Ahmad recorded this Hadith with this chain of narration. Imam Ahmad recorded that Abu Dharr said, "I came to the Messenger of Allah and he said,

«مَا مِنْ عَبْدٍ قَالَ: لَا إِلهَ إِلَّا اللهُ ثُمَّ مَاتَ عَلَى ذَلِكَ، إِلَّا دَخَلَ الْجَنَّة»

قلت:وإن زنى وإن سرق؟ قال:
«وَإِنْ زَنَى وَإِنْ سَرَق»
. قلت: وإن زنى وإن سرق؟ قال:
«وَإِنْ زَنَى وَإِنْ سَرَقَ ثَلَاثًا»
، ثم قال في الرابعة:
«عَلَى رَغْمِ أَنْفِ أَبِي ذَر»

("No servant proclaims,`There is no deity worthy of worship except Allah,' and dies on that belief, but will enter Paradise.'' I said, "Even if he committed adultery and theft'' He said, "Even if he committed adultery and theft.'' I asked again, "Even if he committed adultery and theft'' He said, "Even if he committed adultery and theft.'' The fourth time, he said, "Even if Abu Dharr's nose was put in the dust.'') Abu Dharr departed while pulling his Izar and saying, "Even if Abu Dharr's nose was put in the dust.'' Ever since that happened, Abu Dharr used to narrate the Hadith and then comment, "Even if Abu Dharr's nose was put in dust.'' The Two Sahihs recorded this Hadith Al-Bazzar recorded that Ibn `Umar said, "We used to refrain from begging (Allah) for forgiveness for those who commit major sins until we heard our Prophet reciting,

إِنَّ اللَّهَ لاَ يَغْفِرُ أَن يُشْرَكَ بِهِ وَيَغْفِرُ مَا دُونَ ذَلِكَ لِمَن يَشَآءُ

(Verily, Allah forgives not that partners should be set up with Him (in worship), but He forgives except that (anything else) to whom He wills; ), and his saying,

«أَخَّرْتُ شَفَاعَتِي لِأَهْلِ الْكَبَائِرِ مِنْ أُمَّتِي يَوْمَ الْقِيَامَة»

(I have reserved my intercession on the Day of Resurrection for those among my Ummah who commit major sins.)'' Allah's statement,

وَمَن يُشْرِكْ بِاللَّهِ فَقَدِ افْتَرَى إِثْماً عَظِيماً

(and whoever sets up partners with Allah in worship, he has indeed invented a tremendous sin.) is similar to His statement,

إِنَّ الشِّرْكَ لَظُلْمٌ عَظِيمٌ

(Verily, joining others in worship with Allah is a great Zulm (wrong) indeed.) In the Two Sahihs, it is recorded that Ibn Mas`ud said, "I said, `O Messenger of Allah! Which is the greatest sin' He said,

«أَنْ تَجْعَلَ للهِ نِدًّا وَهُوَ خَلَقَك»

(To make a rival with Allah, while He Alone created you.)''

أَلَمْ تَرَ إِلَى الَّذِينَ يُزَكُّونَ أَنفُسَهُمْ بَلِ اللَّهُ يُزَكِّى مَن يَشَآءُ وَلاَ يُظْلَمُونَ فَتِيلاً - انظُرْ كَيفَ يَفْتَرُونَ عَلَى اللَّهِ الكَذِبَ وَكَفَى بِهِ إِثْماً مُّبِيناً - أَلَمْ تَرَ إِلَى الَّذِينَ أُوتُواْ نَصِيباً مِّنَ الْكِتَـبِ يُؤْمِنُونَ بِالْجِبْتِ وَالطَّـغُوتِ وَيَقُولُونَ لِلَّذِينَ كَفَرُواْ هَـؤُلاءِ أَهْدَى مِنَ الَّذِينَ ءَامَنُواْ سَبِيلاً - أُوْلَـئِكَ الَّذِينَ لَعَنَهُمُ اللَّهُ وَمَن يَلْعَنِ اللَّهُ فَلَن تَجِدَ لَهُ نَصِيراً

(49. Have you not seen those who claim sanctity for themselves Nay, but Allah sanctifies whom He wills, and they will not be dealt with injustice even equal to the extent of a Fatil.) (50. Look, how they invent a lie against Allah, and enough is that as a manifest sin.) (51. Have you not seen those who were given a portion of the Scripture They believe in Jibt and Taghut and say to those who disbelieve, "These people are better guided on the way, '' than the believers.) (52. They are those whom Allah has cursed, and he whom Allah curses, you will not find for him (any) helper.)

but doesnt this count for muslims?

as none muslims who have previously done shirk, and then they converted to islam, it dont apply to them

it counts for everybody, meaning that obviously if a Muslim commits shirk, he's not a Muslim anymore, but if he repents Allah forgives him. But if anyone, whether a person who was a disbeliever all their life or a Muslim who has commited the act dies in this state Allah will never forgive him which he may do for other things such as...adultery, fornication etc. which may have been done through a person's life in which the person didn't repent for.

Of course, non-muslims who committed shirk will be forgiven once embracing Islam. And the title of that portion in the tafsir was "Allah does not forgive shirk, except after repenting from it", so I think it means, that shirk is not forgiven for muslims, unless they sincerely repent for it. It is not one of the sins that are forgiven through punishment, if the person did not repent. So basically, its saying shirk is a big sin, and only through sincere tawbah will a person be forgiven.

Allah Knows Best

^ jazakhallah

so shirk for muslims is forgiven? i always thought it wasnt you no

if they repent, and again if a muslim commits it, he ain't muslim anymore, in an islamic state, obviously if he commits, he would be killed unless he did repent for it