الَّذينَ يُكَذِّبونَ بِيَومِ الدّينِ
Who deny the Day of Retribution.
EXPOSITION
The apparent meaning of this verse references those who clearly and openly state their denial of the Day of Retribution. At the same time, the verse may be applied to the transgressors from the believers who do not deny the Day of Retribution by tongue but whose actions are similar to those who deny it; thus, they are practically deniers of the Day of Judgement and are included in this verse.
[1] Mizan, 20/233.