( الَّذِينَ كَذَّبُوا شُعَيْبًا كَأَن لَّمْ يَغْنَوْا فِيهَا) (Those who denied Shu’ayb – it was as though they had never resided there): As if they never lived there and never existed before.

( الَّذِينَ كَذَّبُوا شُعَيْبًا كَانُوا هُمُ الْخَاسِرِينَ) (Those who denied Shu’ayb – it was they who were the losers): Allah (swt) stated that the last thing they said to the believers was: (indeed, you would then be losers), but they were the ones who lost at the end because they were wiped out by the earthquake.