His statement: "Have you seen him who denies the Recompense?" means the Reckoning. He is the polytheist who does not acknowledge the Resurrection.
قَوْلُهُ: ﴿أَرَأَيْتَ الَّذِي يُكَذِّبُ بِالدِّينِ﴾ بِالْحِسَابِ، وَهُوَ الْمُشْرِكُ لَا يُقِرُّ بِالْبَعْثِ
