الآية رقم (40) - إِنَّا أَنذَرْنَاكُمْ عَذَابًا قَرِيبًا يَوْمَ يَنظُرُ الْمَرْءُ مَا قَدَّمَتْ يَدَاهُ وَيَقُولُ الْكَافِرُ يَا لَيْتَنِي كُنتُ تُرَابًا

(40) - (Indeed, We have warned you of a near punishment on the Day when a man will observe what his hands have put forth and the disbeliever will say, "Oh, I wish that I were dust!" (40))

Hence, Allah (swt) has made clear to us the path and let us free to choose, He (swt) has shown us the sings that indicate His existence and sent to us the Prophets and Books to help us in reaching to Him.

Is the punishment near? Everything that is coming will certainly come to pass. Allah (swt) says:

﴾ قَالَ كَمْ لَبِثْتُمْ فِي الْأَرْضِ عَدَدَ سِنِينَ % قَالُوا لَبِثْنَا يَوْمًا أَوْ بَعْضَ يَوْمٍ فَاسْأَلِ الْعَادِّينَ ﴿

([ Allah ] will say, “How long did you remain on earth in number of years?” % They will say, “We remained a day or part of a day; ask those who enumerate.”) (Al-Mu’munin : 112-113)

So, however long a person’s age might be, death will surely come.

Ali bin Abi Taleb (May Allah hounour his face) said:

“I wonder at how delight for the worldly life can come to the one whose days tear down his months; whose months tear down his years; and whose years tear down his age.”

On the Day of Judgement, the man will see the complete and clear picture. Allah (swt) says:

 ﴾لَقَدْ كُنتَ فِي غَفْلَةٍ مِّنْ هَٰذَا فَكَشَفْنَا عَنكَ غِطَاءَكَ فَبَصَرُكَ الْيَوْمَ حَدِيدٌ ﴿

([It will be said], “You were certainly in unmindfulness of this, and We have removed from you your cover, so your sight, this Day, is sharp.”) (Qaf : 22)

There, he will see in his scripture all that he had done or said completely. Allah (swt) says:

﴾ وَلَقَدْ خَلَقْنَا الْإِنسَانَ وَنَعْلَمُ مَا تُوَسْوِسُ بِهِ نَفْسُهُ ۖ وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنْ حَبْلِ الْوَرِيدِ % إِذْ يَتَلَقَّى الْمُتَلَقِّيَانِ عَنِ الْيَمِينِ وَعَنِ الشِّمَالِ قَعِيدٌ %  مَّا يَلْفِظُ مِن قَوْلٍ إِلَّا لَدَيْهِ رَقِيبٌ عَتِيدٌ﴿

(And We have already created man and know what his soul whispers to him, and We are closer to him than [his] jugular vein. % When the two receivers receive, seated on the right and on the left. (17) Man does not utter any word except that with him is an observer prepared [to record].) (Qaf : 16-18)

It is very normal for the disbeliever to wish that he had not ever been created because he will see all the facts in front of him, so had been in the worldly life blind, certainly he will wish that he were a dust.