Muqatil bin Hayyan commented on Allah's statement,

﴿أُولَـئِكَ هُمُ الْخَـسِرُونَ﴾

(It is they who are the losers) "In the Hereafter.'' Similarly, Allah said,

﴿أُوْلَـئِكَ لَهُمُ اللَّعْنَةُ وَلَهُمْ سُوءُ الدَّارِ﴾

(On them is the curse (i.e. they will be far away from Allah's mercy), and for them is the unhappy (evil) home (i.e. Hell)) (13:25).

Also, Ad-Dahhak said that Ibn `Abbas said, "Every characteristic that Allah describes those other than the people of Islam - such as being losers - then it refers to disbelief. However, when they are attributed to the people of Islam, then these terms refer to sin.'' Ibn Jarir commented on Allah's statement,

﴿أُولَـئِكَ هُمُ الْخَـسِرُونَ﴾

(It is they who are the losers,) "`Losers is plural for loser, this word refers to whoever decreased his own share of Allah's mercy by disobeying Him, just as the merchant loses in his trade by sustaining capital loss. Such is the case with the hypocrite and the disbeliever who lose their share of the mercy that Allah has in store for His servants on the Day of Resurrection. And that is when the disbeliever and the hypocrite most desperately need Allah's mercy.''

﴿كَيْفَ تَكْفُرُونَ بِاللَّهِ وَكُنتُمْ أَمْوَتًا فَأَحْيَـكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ثُمَّ إِلَيْهِ تُرْجَعُونَ ﴾

(28. How can you disbelieve in Allah seeing that you were dead and He gave you life Then He will give you death, then again will bring you to life (on the Day of Resurrection) and then unto Him you will return.)

Allah testifies to the fact that He exists and that He is the Creator and the Sustainer Who has full authority over His servants,

﴿كَيْفَ تَكْفُرُونَ بِاللَّهِ﴾

(How can you disbelieve in Allah)

How can anyone deny Allah's existence or worship others with Him while;

﴿وَكُنتُمْ أَمْوَتًا فَأَحْيَـكُمْ﴾

(You were dead and He gave you life) meaning, He brought them from the state of non-existence to life. Similarly, Allah said,

﴿أَمْ خُلِقُواْ مِنْ غَيْرِ شَىْءٍ أَمْ هُمُ الْخَـلِقُونَ - أَمْ خَلَقُواْ السَّمَـوَتِ وَالاٌّرْضَ بَل لاَّ يُوقِنُونَ ﴾

(Were they created by nothing Or were they themselves the creators Or did they create the heavens and the earth Nay, but they have no firm belief) (52:35-36) and,

﴿هَلْ أَتَى عَلَى الإِنسَـنِ حِينٌ مِّنَ الدَّهْرِ لَمْ يَكُن شَيْئاً مَّذْكُوراً ﴾

(Has there not been over man a period of time, when he was not a thing worth mentioning) (76:1).

There are many other Ayat on this subject. Ibn Jarir reported from `Ata' that Ibn `Abbas said that,

﴿وَكُنتُمْ أَمْوَتًا فَأَحْيَـكُمْ﴾

(Seeing that you were dead and He gave you life) means, "You did not exist beforehand. You were nothing until Allah created you; He will bring death to you and then bring you back to life during Resurrection.'' Ibn `Abbas then said, "This is similar to Allah's statement;

﴿قَالُواْ رَبَّنَآ أَمَتَّنَا اثْنَتَيْنِ وَأَحْيَيْتَنَا اثْنَتَيْنِ﴾

(They will say: "Our Lord! You have made us to die twice and You have given us life twice.'') (40:11)''

﴿هُوَ الَّذِى خَلَقَ لَكُم مَّا فِى الاٌّرْضِ جَمِيعاً ثُمَّ اسْتَوَى إِلَى السَّمَآءِ فَسَوَّاهُنَّ سَبْعَ سَمَـوَاتٍ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌ ﴾

(29. He it is Who created for you all that is on earth. Then He Istawa ila the heaven and made them seven heavens and He is the Knower of everything.)