(… قُل لِّمَن مَّا فِي السَّمَاوَاتِ وَالْأَرْضِ) (Say, “To whom belongs whatever is in the heavens and earth?”…): This is an objection against them, which means, ‘Say to them, O Muhammad, to whom does everything in the heavens and the earth belong to?’ In other words, since it is established that to Allah (swt) belongs the heavens and the earth, and that He is the Creator of everything – whether they acknowledge this fact or it will be used as a proof against them -, He is then All-Capable of punishing them instantly and then raising them after death. However:

(… كَتَبَ عَلَىٰ نَفْسِهِ الرَّحْمَةَ… ) (…He has decreed upon Himself mercy): He (swt) has promised to be merciful, out of His Goodness and Generosity. So, out of His Mercy, He does not instantly send down punishment to His servants but delays it and accepts their repentance.

(… لَيَجْمَعَنَّكُمْ… ) (…He will surely assemble you…): Here, Allah (swt) swears and emphasize that He (swt) will surely grant respite to you and delay your gathering. There is another opinion regarding this verse, that it means: He will surely gather you in the graves till the day that you used to deny. Another opinion is that He will surely gather you in the Day of Standing.

(  الَّذِينَ خَسِرُوا أَنفُسَهُمْ فَهُمْ لَا يُؤْمِنُونَ… ) (…Those who will lose themselves [that Day] do not believe.): This sentence contains a subject and predicate, i.e., the subject: ‘Those who have ruined themselves’, the predicate: ‘will never believe’. It is like this sentence: ‘The one who honours me will get a gold coin.