The punishment is the punishment of the Hereafter. It was said to be the punishment of the Day of Badr. And from Ibn Abbas: Gabriel killed the mockers until a nation, until a group from the times that prevents him from descending in haste upon them in a manner of denial and mockery. And the day when it comes to them is an accusative governed by the news of 'not', and it is used as evidence by those who permit the precedence of the news of 'not' over 'not', because if it is permissible to precede the object of its news over it, that is evidence for the permissibility of preceding its news, since the object follows the doer, and it does not occur except where the doer occurs. And it surrounded them and encompassed them, that which they were mocking, the punishment they were hastening. And the word 'mocking' was placed instead of 'hastening', because their hastening was in the manner of mockery. And the meaning is: and it surrounds them, except that it came in accordance with Allah's usual manner in His news.