It refers to the man who commits sins and then casts himself into destruction with his own hand, saying, "There is no Tawba for me."
في قوله تعالى: {وأنفقوا في سبيل الله ولا تلقوا بأيديكم إلى التهلكة}.
هو الرجل يصيب الذنوب فيلقي بيده إلى التهلكة يقول: لا توبة لي.
No references are available.
Ibn Jareer Tabari (3/319) narrated it from Muhammad bin Ubayd Muharibi, who said, Abu Ahwas narrated to us, from Abu Ishaq, from Bara, and he mentioned it. Its chain of transmission is sahih.