We have already discussed the letters which appear at the beginning of some Surahs. Allah said:

[رُّبَمَا يَوَدُّ الَّذِينَ كَفَرُواْ]

(How much would those who disbelieved wish) Here Allah tells us that they will regret having lived in disbelief, and will wish that they had been Muslims in this world. Regarding Allah's saying,

[رُّبَمَا يَوَدُّ الَّذِينَ كَفَرُواْ لَوْ كَانُواْ مُسْلِمِينَ ]

(How much would those who disbelieved wish that they had been Muslims.) Sufyan Ath-Thawri reported from Salamah bin Kuhayl, who reported from Abi Az-Za`ra', from `Abdullah, who said: "This is about the Jahannamiyyun (the sinners among the believers who will stay in Hell for some time), when they [the disbelievers] see them being brought out of Hell.''

[رُّبَمَا يَوَدُّ الَّذِينَ كَفَرُواْ لَوْ كَانُواْ مُسْلِمِينَ ]

(How much would those who disbelieved wish that they had been Muslims.) Ibn Jarir reported that Ibn `Abbas and Anas bin Malik explained that this Ayah refers to the Day when Allah will detain the sinful Muslims in Hell along with the idolators. He said: "The idolators will say to them, `What you used to worship on earth has not helped you.' Then by virtue of His mercy, Allah will be angry for their sake, and He will remove them [from it]. That is when

[رُّبَمَا يَوَدُّ الَّذِينَ كَفَرُواْ لَوْ كَانُواْ مُسْلِمِينَ ]

(How much would those who disbelieved wish that they had been Muslims).''

[ذَرْهُمْ يَأْكُلُواْ وَيَتَمَتَّعُواْ]

(Leave them to eat and enjoy) this is a stern and definitive threat for them, like His saying,

[قُلْ تَمَتَّعُواْ فَإِنَّ مَصِيرَكُمْ إِلَى النَّارِ]

(Say: "Enjoy your brief life! But certainly, your destination is the Fire!'') [14:30]

[كُلُواْ وَتَمَتَّعُواْ قَلِيلاً إِنَّكُمْ مُّجْرِمُونَ ]

((O disbelievers!) Eat and enjoy yourselves (in this worldly life) for a little while. Verily, you are the guilty.)[77:46] Allah says:

[وَيُلْهِهِمُ الاٌّمَلُ]

(let them be preoccupied with false hope.) i.e., distracted from repentance and turning to Allah, for

[فَسَوْفَ يَعْلَمُونَ]

(They will soon come to know!) that is, their punishment.

[وَمَآ أَهْلَكْنَا مِن قَرْيَةٍ إِلاَّ وَلَهَا كِتَـبٌ مَّعْلُومٌ - مَّا تَسْبِقُ مِنْ أُمَّةٍ أَجَلَهَا وَمَا يَسْتَـْخِرُونَ ]

(4. And never did We destroy a township but there was a known decree for it.) (5. No nation can advance its term, nor delay it.)