Al-Qiyamah 75:5

<h2>Which was revealed in Makkah</h2><div class="arabic uthmani">بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ </div><p>In the Name of Allah, the Most Gracious, the Most Merciful.</p><h2>The Oath about the Final Return on the Day of Resurrection and the Refutation against the Plots</h2><p>It has been mentioned previously on more than one occasion that if the thing that is being sworn about is something that is being negated, then it is permissible to use the word "La" (Nay) before the oath to emphasize the negation. Here, what is being sworn about is the affirmation of the final abode and the refutation against the claim of the ignorant that the resurrection of bodies will not occur. This is why Allah says,</p><div class="arabic uthmani">لاَ أُقْسِمُ بِيَوْمِ الْقِيَـمَةِ - وَلاَ أُقْسِمُ بِالنَّفْسِ اللَّوَّامَةِ </div><p>(Nay! I swear by the Day of Resurrection. And nay! I swear by An-Nafs Al-Lawwamah.) Qatadah said, "This means, I swear by both of these things." This has also been reported from Ibn `Abbas and Sa`id bin Jubayr. Concerning the Day of Judgement, it is well known what it is. In reference to An-Nafs Al-Lawwamah, Qurrah bin Khalid reported from Al-Hasan Al-Basri that he said about this Ayah, "Verily, by Allah, we think that every believer blames …

But man would fain deny what is before him.

But man wishes to do wrong (even) in the time in front of him.

Nay! (Man denies Resurrection and Reckoning. So) he desires to continue committing sins.

But man wants to deny what is ahead of him.