Tafsir of At-Tur 52:39

This is a belittling of them and an exposure of the deficiency of their intellects. It contains a declaration that whoever holds such an opinion can hardly be counted among the rational, let alone ascend to the realm of the celestial kingdom (Malakut) and hear the speech of the Possessor of Might and Omnipotence. The shift in address [to the second person] is to emphasize the denunciation and the rebuke.