Tafsir of Ghafir 40:24

(To Pharaoh and Haman): Pharaoh’s minister. The Jews claim that Pharaoh did not have a minister named Haman, and that Haman was merely a tyrant who came long after Pharaoh, separated by a great expanse of time. This is a denial arising from the corruption of their books and the histories of Pharaoh due to the passage of time and the numerous afflictions they suffered, which caused their souls and their books to wither.

(And Korah): It is said that he was the one from the people of Moses, peace be upon him. It is also said that he was someone else, and that he was the commander of Pharaoh's armies. They are mentioned among Pharaoh’s followers due to their high status in disbelief and because they were the most renowned of his followers.

Mentioning the story of the mission to Pharaoh and those with him, along with the details of what occurred, serves as a consolation to the Messenger of Allah, may Allah bless him and grant him peace, and an exposition of the consequence of those who were stronger than those who came before them and closer to them in time. Therefore, He singled out [Pharaoh] and his troops as being stronger than [the people of] ‘Ad.

(Then they said: "A sorcerer"): Meaning, they referred to Moses, peace be upon him, as a sorcerer regarding what he manifested of miracles.