"And they are in a state of heedlessness" in this world; and this is a statement regarding the future, "and they do not believe."
﴿وهم فِي غَفلَة﴾ فِي الدُّنْيَا؛ وَهَذَا كَلَامٌ مُسْتَقْبَلٌ ﴿وَهُمْ لَا يُؤْمِنُونَ﴾.