"And you laugh," meaning: the polytheists, that is: you have done so, "and you do not weep," meaning: it is incumbent upon you to weep.
﴿وَتَضْحَكُونَ﴾ يَعْنِي: الْمُشْركين، أَي: قد فَعلْتُمْ ﴿وَلَا تَبْكُونَ﴾ أَي: يَنْبَغِي لكم أَن تبكوا