Musannaf Ibn Abi Shayba 33:1242

Yahya ibn Abi Bukayr narrated to us, he said: Shu'bah informed us, from Simak, from Ikrimah, regarding [the verse]: "As the disbelievers have despaired of the inhabitants of the graves." He said: When the disbelievers enter the graves and witness what Allah has prepared for them of disgrace, they despair of the mercy of Allah.