3. Here, the word kufr has been used in two meanings: for ingratitude and for denial of the truth. According to the first meaning, the sentence would mean: As against the revelations of Allah this sort of behavior is adopted only by those who have forgotten His bounties and who have even lost the feeling that it is by His bounty that they are flourishing. According to the second, it would mean: This sort of behavior is adopted only by those who have turned away from the truth and are determined not to accept it. From the context it becomes obvious that here the disbeliever does not imply every non-Muslim, for a non- Muslim who disputes a point in good faith for the sake of understanding Islam, and who tries to grasp thoroughly those things which he fends hard to follow, although a non Muslim technically, yet that which has been condemned in this verse does not apply to him.
4. There is a gap between the previous sentence and this, which has been left for the listener to fill. From the context and style it becomes evident that those who adopt the attitude of disputation as against the revelations of Allah Almighty, can never escape the punishment. Therefore, they shall inevitably meet their doom. Now, if one sees that those people, even after adopting such an attitude, are strutting about, their business is flourishing, their governments functioning in a grand style and they are enjoying the good things of life, one should not be misled into thinking that they have escaped Allah’s punishment, or that war against Allah’s revelations is a sport which can be adopted as a pastime and its evil consequences warded off easily. This, in fact, is a respite which they have been granted by Allah. Those who abuse this respite for doing more mischief are indeed preparing for an ignominious end.
5. That is, the torment that seized them in the world was not their final punishment, but Allah has also decreed that they shall go to Hell. Another meaning can be: Just as the nations of the past have gone to their doom, so will those people also who are committing disbelief go to Hell, according to the fixed decree of Allah.