Did Pharaoh die a Muslim, and will he enter Paradise based on the Almighty's saying: "Until, when drowning overtook him, he said, "I believe that there is no deity except that in whom the Children of Israel believe, and I am of the Muslims," taking into account that Islam nullifies what came before it?

Muslims have unanimously agreed that Pharaoh lived and died as a disbeliever, and his destiny is Hellfire. His pronouncement of faith in his last moments did not benefit him because it came after the punishment had descended, and it was a faith born of necessity, not a voluntary belief in the unseen. As Allah Almighty clarified: ﴿So when they saw Our might, they said, "We believe in Allah alone and disbelieve in what we used to associate with Him." But their faith was not to benefit them when they saw Our might. [This is] the established way of Allah which has passed concerning His servants. And the disbelievers then lost [everything].﴾

Allah Almighty said to Pharaoh: ﴿Now? And you had disobeyed before and were among the corrupters. So today We will save you in body that you may be to those who succeed you a sign. And indeed, many of the people are oblivious to Our signs.﴾

And on the authority of Ibn Abbas, may Allah be pleased with both of them, that the Prophet, peace and blessings be upon him, said: (When Allah drowned Pharaoh, he said: "I believe that there is no god except the One in whom the Children of Israel believe." Then Gabriel said: "O Muhammad, if you had seen me, I was taking from the mud of the sea and stuffing it into his mouth, fearing that mercy might reach him.")

Shaykh al-Islam Ibn Taymiyyah said: "Repentance upon seeing death, like Pharaoh's, is not accepted repentance. This is a rhetorical question of denial and condemnation. If his faith had been true and accepted, he would not have been told that."

So Pharaoh died as a disbeliever, and his statement, "I believe," upon seeing the angels of punishment, did not benefit him, because he said it in a state of necessity and after the time for repentance had passed.