This reading addresses the unbelievers directly, as in the following ayah.

This reading refers in the third person to the unbelievers, before turning to address all people in the next ayah.

Abū Jaʿfar al-Madanī

Ibn ʿĀmir al-Shāmī

كَلَّا بَلْ تُكَذِّبُونَ بِٱلدِّينِ