Tafsir of Al-Haqqah 69:33

"Indeed, he did not believe in Allah, the Most Great," is a causal explanation presented in the style of an isti'naf (resumptive sentence) for the sake of emphasis, as if it were asked, "Why did he deserve this?" and the response was given: "Because he was, in the worldly life, persistent in disbelief in Allah, the Almighty, the Most Great."

It is also said that it means: "He was [known] in the Knowledge of Allah the Almighty—which relates to things as they are in their essence—to be void of faith in Him, the Exalted and Majestic." The first interpretation is the most apparent.

The mention of "the Most Great" (al-'Azim) serves to indicate the reason for the severity of his punishment. It is also said that it serves to intimate that He, the Exalted and Majestic, is the only One worthy of greatness; therefore, whoever attributes it to himself deserves the greatest of punishments.