Then Allah threatened them regarding that, saying: "And what will be the assumption of those who invent falsehood about Allah on the Day of Resurrection?" This is an interrogative. He is saying: Their assumption is that Allah will punish them, and their assumption of that in the Hereafter is certainty for them. For while they were in the world, they did not acknowledge the Resurrection; but when they arrived at Allah, the Exalted, they knew that Allah, the Exalted, would punish them. Then He said: "Indeed, Allah is full of bounty to the people"—by what He bestows upon them as blessings, and by what He has sent to them of messengers—"but most of them are not grateful," meaning: they do not believe.
ثُمَّ أَوْعَدَهُمُ اللَّهُ عَلَى ذَلِكَ فَقَالَ: ﴿وَمَا ظَنُّ الَّذِينَ يَفْتَرُونَ عَلَى اللَّهِ الْكَذِبَ يَوْمَ الْقِيَامَةِ﴾ وَهُوَ عَلَى الاسْتِفَهَامِ؛ يَقُولُ: ظُنُّهُمْ أَنَّ اللَّهَ سَيُعَذِّبُهُمْ، وَظَنُّهُمْ ذَلِكَ فِي الآخِرَةِ يَقِينٌ مِنْهُمْ؛ وَقَدْ كَانُوا فِي الدُّنْيَا لَا يُقِرُّونَ بِالْبَعْثِ؛ فَلَمَّا صَارُوا إِلَى اللَّهِ ﷿ عَلِمُوا أَنَّ اللَّهَ ﷿ سَيُعَذِّبُهُمْ، ثُمَّ قَالَ: ﴿إِنَّ اللَّهَ لَذُو فَضْلٍ عَلَى النَّاس﴾ بِمَا يُنْعِمُ عَلَيْهِمْ، وَبِمَا أَرْسَلَ إِلَيْهِمُ الرُّسُلَ ﴿وَلَكِنَّ أَكْثَرَهُمْ لَا يشكرون﴾ يَعْنِي: لَا يُؤمنُونَ.
