Allah says, `do you not wonder, O Muhammad, at those who deny the signs of Allah and dispute the truth by means of falsehood, how their minds are diverted from the truth and are misguided'
(Those who deny the Book, and that with which We sent Our Messengers) means, guidance and clear proof.
(they will come to know.) This is a stern warning and clear threat from the Lord to these people. This is like the Ayah:
(Woe that Day to the deniers!) (77:15)
(When iron collars will be rounded over their necks, and the chains.) means, the chains will be attached to the iron collars, and the keepers of Hell will drag them along on their faces, sometimes to the boiling water, and sometimes to the Fire. Allah says:
(they shall be dragged along, in the boiling water, then they will be burned in the Fire. ) This is like the Ayat:
(This is the Hell which the criminals denied. They will go between it and the fierce boiling water!) (55:43-44). After describing how they will eat Zaqqum (a bitter tree of Hell) and drink Hamim (boiling water), Allah says:
(Then thereafter, verily, their return is to the flaming fire of Hell.) (37:68), And Allah says:
h(And those on the Left Hand -- how (unfortunate) will be those on the Left Hand In fierce hot wind and boiling water, and shadow of black smoke, (that shadow) neither cool nor (even) pleasant.) until
(Then moreover, verily, -- you the erring-ones, the deniers (of Resurrection)! You verily, will eat of the trees of Zaqqum. Then you will fill your bellies therewith, and drink boiling water on top of it. And you will drink (that) like thirsty camels! That will be their entertainment on the Day of Recompense!) (56: 41-44, 51-56),
(Verily, the tree of Zaqqum will be the food of the sinners. Like boiling oil, it will boil in the bellies, like the boiling of scalding water. (It will be said:) "Seize him and drag him into the midst of blazing Fire, then pour over his head the torment of boiling water. Taste you (this)! Verily, you were (pretending to be) the mighty, the generous! Verily, this is that whereof you used to doubt!") (44:43-50) i.e., this will be said to them to rebuke and ridicule them.
(Then it will be said to them: "Where are (all) those whom you considered partners -- besides Allah") means, it will be said to them, `where are the idols whom you used to worship instead of Allah Can they help you today'
(They will say: "They have vanished from us...") mean, they have gone away and they cannot do anything for us.'
(Nay, we did not invoke (worship) anything before. ) means, they will deny that they worshipped them. This is like the Ayah:
(There will then be (left) no Fitnah (excuse) for them but to say: "By Allah, our Lord, we were not those who joined others in worship with Allah.") (6:23) Allah says:
(Thus Allah leads astray the disbelievers).
(That was because you had been exulting in the earth without any right, and that you used to rejoice extremely.) means, the angels will say to them, `what you are suffering now is your recompense for your exulting in the earth without any right, and for your extravagance.'
(Enter the gates of Hell to abide therein, and (indeed) what an evil abode of the arrogant!) means, what a terrible abode and final destination, filled with humiliation and severe punishment for those who arrogantly ignored the signs of Allah and refused to accept His proof and evidence. And Allah knows best.