الآية رقم (25) - فَأَخَذَهُ اللَّهُ نَكَالَ الْآخِرَةِ وَالْأُولَى

(25) - (So Allah seized him in exemplary punishment for the last and the first [transgression]. (25))

 الأولى(the first): He denied the Prophet and the Day of Resurrection.

والآخرة (the last): His saying: “I am your most Exalted Lord.” This is worse than the former.

Or, (the first) could refer to punishment in life by drowning in the sea and (the last) indicates burning him in the Hell fire.