"That He may make clear to them that wherein they differ" [An-Nahl: 39] means: that which they used to differ about in the worldly life; that is, the believers and the disbelievers. "And that those who disbelieved may know that they were liars" regarding their statement in the world: "Allah will not resurrect those who die."
﴿لِيُبَيِّنَ لَهُمُ الَّذِي يَخْتَلِفُونَ فِيهِ﴾ أَيْ: مَا كَانُوا يَخْتَلِفُونَ فِي الدُّنْيَا؛ يَعْنِي: الْمُؤْمِنِينَ وَالْكَافِرِينَ ﴿وَلِيَعْلَمَ الَّذِينَ كَفَرُوا أَنَّهُمْ كَانُوا كَاذِبِينَ﴾ فِي قَوْلِهِمْ فِي الدُّنْيَا: ﴿لَا يَبْعَثُ اللَّهُ مَنْ يَمُوتُ﴾.
