A person

He is the disbeliever due to His saying, "Indeed, We have warned you of a near punishment."

And the disbeliever: it is apparent that the term replaces the pronoun for the sake of increased blame. It means, "His hands have advanced in evil," like His saying, "And taste the punishment of the burning, that is for what your hands have sent before, and We will make him taste on the Day of Resurrection the punishment of the burning, that is for what your two hands have sent before," for what their hands have sent before. And Allah is All-Knowing of the wrongdoers. And "what" may be an interrogative accusative with "has sent before," meaning he looks at what his hands have sent before, and it may be a relative accusative with "he looks," it is said: "I looked at him" meaning I looked at him, and the return from the connection is omitted. And it is said: the person is general, and from it is specified the disbeliever. And from Qatadah: he is the believer, "Oh, I wish I were dust in this world, so I was not created and not tasked. Or I wish I were dust on this day, so I was not resurrected." And it is said that Allah will resurrect the unaccountable animal until He takes retribution for the hornless from the horned, then He will return it to dust, and the disbeliever will wish for his state.

And it is said: the disbeliever is Iblis, he sees Adam and his children and their reward, and he wishes to be the thing he despised when he said, "You created me from fire and You created him from clay."

From the Messenger of Allah, blessings and peace be upon him: "Whoever recites Surah 'Am yatasa'aloon, Allah will give him a cool drink on the Day of Resurrection." [Narrated by Al-Thalabi, Al-Wahidi, and Ibn Mardawayh with their chains to Abu ibn Ka'b.]