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That is: “If only you could see” the disbelievers “when they are made to stand before their Lord,” you would behold a momentous affair and a tremendous horror. “He will say” to them, rebuking and reprimanding them, “‘Is this’ punishment that you see ‘not the truth?’ They will reply, ‘Yes indeed, by our Lord!’” Thus they will affirm and acknowledge it when that can no longer benefit them. “He will say, ‘Then taste the punishment because you used to disbelieve.’”
﴿31﴾ “Indeed, those who denied the meeting with Allah are lost. When the Hour comes upon them suddenly, they will say, ‘Alas for us that we neglected it!’ while bearing their burdens upon their backs. How evil is the burden they bear!”
أي: ﴿وَلَوْ تَرَى﴾ الكافرين ﴿إِذْ وُقِفُوا عَلَى رَبِّهِمْ﴾ لرأيت أمرا عظيما، وهَوْلا جسيما، ﴿قَالَ﴾ لهم موبخا ومقرعا: ﴿أَلَيْسَ هَذَا﴾ الذي ترون من العذاب ﴿بِالْحَقِّ قَالُوا بَلَى وَرَبِّنَا﴾ فأقروا، واعترفوا حيث لا ينفعهم ذلك، ﴿قَالَ فَذُوقُوا الْعَذَابَ بِمَا كُنْتُمْ تَكْفُرُونَ﴾ . ﴿٣١﴾ ﴿قَدْ خَسِرَ الَّذِينَ كَذَّبُوا بِلِقَاءِ اللَّهِ حَتَّى إِذَا جَاءَتْهُمُ السَّاعَةُ بَغْتَةً قَالُوا يَا حَسْرَتَنَا عَلَى مَا فَرَّطْنَا فِيهَا وَهُمْ يَحْمِلُونَ أَوْزَارَهُمْ عَلَى ظُهُورِهِمْ أَلا سَاءَ مَا يَزِرُونَ﴾ .