Then he resumed the answer to that by saying: ﴿On that Day﴾; meaning: the witnesses will stand; ﴿Those who disbelieved will wish﴾; meaning: they concealed what the minds guide to of His signs; and he clarified that they are addressed with the branches; in his saying: ﴿and they disobeyed the Messenger﴾; after concealing what he had shown of his clear signs; ﴿If the earth were leveled with them﴾; meaning: it would be even and balanced with them; and it would not be so except after they have been concealed and it has become level with them; and there remains in it nothing of crookedness; nor any unevenness; because of any one of them; nor anything of their bodies; rather, they wished for that out of fear of what will confront them of disgrace due to their blame; then the humiliation due to their punishment.

And when the estimation was: "So do not be leveled with them"; he connected to it his saying: ﴿And they do not conceal from Allah﴾; meaning: the Greatest King; ﴿a saying﴾; meaning: something they have newly brought forth; rather, they will be exposed by their evil news; and they will carry all their burdens; as a recompense for what they used to conceal of His signs; and what has been established for the people of His clear signs.