"Have you considered if he denies and turns away?" This refers to Abu Jahl, who denied the Book of Allah and turned away from the obedience of Allah.
﴿أَرَأَيْت إِن كذب وَتَوَلَّى﴾ يَعْنِي: أَبَا جَهْلٍ كَذَّبَ بِكِتَابِ اللَّهِ وَتَوَلَّى عَنْ طَاعَةِ اللَّهِ
