﴿ فَمَا لَهُمْ لَا يُؤْمِنُونَ ﴾

“What, then, is amiss with them that they will not believe [in a life to come]?”

(What aileth them) the disbelievers of Mecca; and it is said this refers to the three sons of 'Abd Yalayl al-Thaqafi: Mas'ud, Habib and Rabi'ah, the last two had later on accepted Islam (then, that they believe not) in Muhammad (pbuh) and the Qur'an.