"And say to those who do not believe, 'Work according to your position'," meaning: upon your disbelief; he is threatening them with punishment; if they persist in their disbelief, "'Indeed, we are working.'"
﴿وَقُلْ لِلَّذِينَ لَا يُؤْمِنُونَ اعْمَلُوا على مكانتكم﴾ أَيْ: عَلَى كُفْرِكُمْ؛ يُخَوِّفُهُمُ الْعَذَابَ؛ عَن ثَبَتُوا عَلَى كُفْرِهِمْ ﴿إِنَّا عَامِلُونَ﴾
