“On adorned couches, looking on. Have the disbelievers been repaid for what they used to do?”
“On adorned couches”—that is, ornamented seats—“looking on” at the bliss Allah has prepared for them; and they look upon the Face of their Generous Lord.
“Have the disbelievers been repaid for what they used to do?” That is, have they been repaid in kind for their deeds?
Just as they laughed at the believers in this world and accused them of being astray, the believers will laugh at them in the Hereafter and see them (1) amid torment and exemplary punishment—the penalty for waywardness and error.
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Yes, they have been repaid for what they used to do, as an act of justice and wisdom from Allah. Allah is All-Knowing, All-Wise.
Commentary on Surah al-Inshiqāq
It is Meccan.