َ كُلُوا وَاشْرَبُوا هَنِيئًا بِمَا كُنْتُمْ تَعْمَلُونَ ﴿۴۳﴾ إِنَّا كَذَلِكَ نَجْزِي الْمُحْسِنِينَ ﴿۴۴﴾ وَيْلٌ يَوْمَئِذٍ لِلْمُكَذِّبِينَ ﴿۴۵﴾ كُلُوا وَتَمَتَّعُوا قَلِيلًا إِنَّكُمْ مُجْرِمُونَ ﴿۴۶﴾ وَيْلٌ يَوْمَئِذٍ لِلْمُكَذِّبِينَ ﴿۴۷﴾ وَإِذَا قِيلَ لَهُمُ ارْكَعُوا لَا يَرْكَعُونَ ﴿۴۸﴾ وَيْلٌ يَوْمَئِذٍ لِلْمُكَذِّبِينَ ﴿۴۹﴾ فَبِأَيِّ حَدِيثٍ بَعْدَهُ يُؤْمِنُونَ ﴿۵۰﴾

﴾43﴿ Kuloo washraboo haneee 'am bimaa kuntum ta'maloon
﴾44﴿ Innaa kazaalika najzil muhsineen
﴾45﴿ Wailuny yawma 'izil lil mukazzibeen
﴾46﴿ Kuloo wa tamatta'oo qaleelan innakum mujrimoon
﴾47﴿ Wailunny yawma 'izil lilmukazzibeen
﴾48﴿ Wa izaa qeela lahumur ka'oo laa yarka'oon
﴾49﴿ Wailunny yawma 'izil lilmukazzibeen
﴾50﴿ Fabi ayyi hadeesim ba'dahoo yu'minoon

﴾43﴿ Eat and drink in happiness for what you used to do
﴾44﴿ Indeed, this is how We reward the doers of good
﴾45﴿ Destruction on that day is for the deniers
﴾46﴿ Eat and enjoy for a little while; indeed, you are criminals
﴾47﴿ Destruction on that day is for the deniers
﴾48﴿ And when it is said to them, "Bow down," they do not bow down
﴾49﴿ Destruction on that day is for the deniers
﴾50﴿ So in what speech after this will they believe

[43] Here, يُقَال (it is said) is implied at the beginning.
(هَنِيئًا) refers to food and drink that is blessed and full of benefit, causing no illness or harm.
(بِمَا كُنْتُمْ تَعْمَلُونَ)—this is the apparent reason for Allah the Exalted's mercy, as mentioned in the hadith: no one enters Paradise except through the mercy of Allah the Exalted.
[44] This indicates that deeds are indeed a cause (for entering Paradise), but on the condition of ihsān—and ihsān means sincerity (ikhlāṣ) and following the Sunnah.
[45] Those who deny the blessings of Paradise promised to the God-fearing and reject them—for such people, there is destruction.
[46] This is a rebuke directed at the state of the deniers and it stands in contrast to the state of the God-fearing. For the God-fearing, it is said in the Hereafter: “Eat and drink.” But to the deniers, it is said in the world: “Eat...”
(قَلِيلًا)—because the life of this world is little compared to the Hereafter. Even though the deniers may enjoy abundant food and pleasures in this world compared to the God-fearing, in reality, it is little when measured against the Hereafter.
In (قَلِيلًا), there is also an indication that in the Hereafter, they will be deprived of these pleasures.
[48] This is another rebuke. (لَا يَرْكَعُونَ)—Rukū‘ (bowing) is an act of Tawḥīd (monotheism), so this is a mention of a part with the intent of the whole, meaning the entire prayer (ṣalāh). Or, rukū‘ can mean submission to Allah the Exalted with Tawḥīd, thus making it general—both inside and outside of prayer.
This is an explanation of who the mujrimūn (criminals) are—one of their crimes is that they do not perform ṣalāh, which includes rukū‘. That is, the prayer of the noble companions.
The reason for specifying rukū‘ is that the disbelieving People of the Book had abandoned rukū‘ in their prayers and used to perform them without it.
[49] Not performing rukū‘ and neglecting prayer is a sign of the deniers (mukadhdhibīn). For this reason, it is again stated here: يَوْمَئِذٍ لِلْمُكَذِّبِينَ—“Woe that Day to the deniers.”
[50] Since the denial of the deniers has been mentioned ten times, the final rebuke is that this denial is, at its root, a denial of the Qur'an itself.
So, if they deny this (the Qur'an), then what other speech will there be that they would believe in?
Ibn Kathir mentions the hadith of Abu Hurayrah (may Allah be pleased with him): Whoever reads this verse should then say (as a response): "Āmantu billāhi wa mā unzila" — “I believe in Allah and in what has been revealed.”