﴿ وَقَالُوٓا۟ أَءِذَا ضَلَلْنَا فِى ٱلْأَرْضِ أَءِنَّا لَفِى خَلْقٍۢ جَدِيدٍۭ ۚ بَلْ هُم بِلِقَآءِ رَبِّهِمْ كَٰفِرُونَ ﴾

“For, [many are] they [who] say, “What! After we have been [dead and] lost in the earth, shall we indeed be [restored to life] in a new act of crea­tion?” Nay, but [by saying this] they deny the truth that they are destined to meet their Sustainer!”

(And they say) i.e. Abu Jahl and his host: (When we are lost) perished (in the earth) after we die, (how can we then be recreated) it is impossible that we be recreated after we die? (Nay but they are disbelievers in) they deny (the meeting with their Lord) resurrection after death.