Tafsir of Al-Ahqaf 46:34

(And the Day those who disbelieved are presented to the Fire): This is an adverbial phrase, the governing agent of which is an implied statement saying: "Allah will say: (Is this not the truth?)" That is, it is said: "On the Day they are presented..." It is apparent that the sentence is parenthetical. It has been said that it is a circumstantial qualifier (hal), the implication being "and it has already been said," but there is scrutiny in this. The discussion regarding the presentation ('ard) in its entirety has already passed. The reference is to what they witness at the moment of presentation, as it is, without a word coming to mind that indicates it, let alone its masculine or feminine gender, for that is what befits its terror and majesty. It is said that the reference is to the punishment, based on the context of the explicit mention of it afterwards. In this is mockery of them and a reproach for their mocking of Allah the Exalted’s promise and threat, and their saying: "And we are not those to be punished."

(They will say, "Yes, by our Lord"): This is an affirmation of its reality, emphasized by an oath, as if they were hoping for deliverance by acknowledging its truthfulness, just as they did in the world—yet how would they achieve that? It is narrated from Al-Hasan that they are indeed punished in the Fire while they are accepting of that for themselves, acknowledging that it is justice.

(So taste the punishment for what you used to disbelieve): That is, because of your persistence in disbelief in the world. The meaning of the imperative here is to degrade them; it is mockery and reproach, otherwise it would be a redundant action (achieving what has already been achieved). It is said: It is a creative command, and the meaning is the obligation of a punishment other than what they are already in, though that is not the preferred view.