Tafsir of Sad 38:13

{ And Thamud, and the people of Lot, and the companions of al-Aykah } — the companions of the thicket (al-ghaydah), and they are those to whom Shu‘ayb, peace be upon him, was sent. They were attributed to a thicket they used to inhabit, and it is said that al-Aykah was a city belonging to them.

{ Those are the deniers } — the confederates.

{ i.e., the disbelievers who banded together against the messengers, peace be upon them, and who were defeated. It is a subject and a predicate. From this, it is understood that the confederates who are the defeated army among them are the very same, and that they are the ones from whom denial originated; for the subject and predicate in such a case are interchangeable head-to-head, not that "those" refers to the confederates first, and the confederates second are the deniers. }