"Have they not seen that Allah, who created the heavens and the earth"—and they acknowledge that He created the heavens and the earth—"is able to create the likes of them?" meaning: the resurrection. "And He has appointed for them a term, about which there is no doubt," meaning: the Day of Resurrection. "But the wrongdoers," the polytheists, "refused except to disbelieve" in the Resurrection.
﴿أَو لم يرَوا أَنَّ اللَّهَ خَلَقَ السَّمَوَاتِ وَالأَرْضَ﴾ وهم يقرونَ أَنه خَلَقَ السَّمَوَاتِ وَالأَرْضَ ﴿قَادِرٌ عَلَى أَن يخلق مثلهم﴾ يَعْنِي: الْبَعْثَ ﴿وَجَعَلَ لَهُمْ أَجَلا لَا ريب فِيهِ﴾ لَا شَكَّ فِيهِ؛ يَعْنِي: الْقِيَامَةَ ﴿فَأبى الظَّالِمُونَ﴾ الْمُشْركُونَ ﴿إِلَّا كفرُوا﴾ بالقيامة.