Tafsir of Al-Anbiya' 21:59

They said (that is, when they returned from their festival and saw what they saw): "Who has done this" (this great matter) "to our gods?" They said this by way of denial, rebuke, and vilification. Referring to them as "gods" rather than "idols" or "these" serves to intensify the vilification.

And His saying, the Exalted: "Indeed, he is of the wrongdoers."

This is a resumption that confirms what preceded it. Abu al-Baqa’ suggested that "who" (man) could be a relative pronoun functioning as the subject, and this sentence ("he is of the wrongdoers") would then be in the nominative position as its predicate—meaning: "He who has done this breaking and smashing to our gods, indeed, he is counted among the body of wrongdoers." This is either for his audacity in insulting them, despite them being deserving of veneration; or for exposing himself to destruction; or for his excess in the breaking, smashing, and oppression according to the three aspects—in the sense of placing a thing in other than its proper place.