So is the matter, meaning like that. This refers to their denying the Messenger and calling him a sorcerer and a madman. Then he explained what was summarized by saying: 'No Messenger has come to them except that they said...' It is not correct for the 'kaf' to be in the accusative case with 'atā', because the negating 'mā' does not affect what comes after it in what precedes it. If it were said: 'He did not come', it would be correct, meaning: Such a coming has not come from them; no Messenger has come to them except that they said: 'Did they conspire about it?' The pronoun refers to the saying, meaning: The earlier and later ones conspired about this saying until they all said it, agreeing upon it. Rather, they are a rebellious people, meaning they did not conspire about it because they did not meet at the same time, but they were gathered by one cause, which is rebellion, and rebellion is what drives them.