Tafsir of Ash-Shu`ara' 26:94

(Then they will be overturned into it) — that is, they will be thrown into Hell upon their faces, time after time, until they settle at its bottom. Kawkaba (overturning) is the reduplication of kabb (throwing/overturning), and it is among those words in which the third radical is doubled, as stated by al-Zajjaj and the majority of the Basrans. The Kufans held that the third radical is a substitute for the second, so that the root of kawkaba, according to them, is kababa, and the second ba was replaced with a kaf.

The plural pronoun [in kawkabu] refers to those who were worshipped besides Allah, namely the idols. He emphasized it with the detached pronoun, i.e., (hum). Both pronouns are for rational beings and are used here for the idols by way of mockery, or based on the premise of attributing understanding and speech to them—meaning: the idols will be thrown into it.

(And the misguided ones) — those who worshipped them. Expressing them by this title rather than "the worshippers" is to record against them the attribute of misguidance. Placing the mention of them after the mention of their gods serves as a subtle indication that they will be delayed in their throwing until after the idols, so that they may witness their wretched state, thereby severing their hope before entering Hell.

It is narrated from al-Suddi that the pronoun in kawkabu refers specifically to the polytheists of the Arabs, and "the misguided ones" refers to the rest of the polytheists. It is also said that the pronoun refers to the polytheists in general, with the intent being the followers, while "the misguided ones" are the leaders who were followed. It is also said that the pronoun refers to the polytheists among humans in general, and "the misguided ones" are the devils. All of these [interpretations] are as you see, and the latter is rendered unlikely by the saying of the Exalted...