Tafsir of Al-Muzzammil 73:11

(And leave Me with the deniers) means: leave the matter between Me and them, and entrust their affair to Me. For in that is what relieves your mind and clears your anxiety. It is implied that the completion of the discourse lies therein.

It is permitted that "the deniers" here refers to the aforementioned speakers [in the preceding verses]. In this case, it is a substitution of the manifest noun for the pronoun, branding them with the mark of blame while pointing to the cause of the threat. It is also permitted that they refer to some of the speakers; the meaning would then be: "leave Me and the deniers among them."

It is said that the verse was revealed regarding the chieftains of Quraysh who mocked [the Prophet], and it is also said that it refers to those fed on the day of Badr.

(Possessors of luxury) means: the masters of ease, the comfort of life, and the abundance of wealth and children. "Al-Na'ma" (with a Fatha) is luxury/ease; "al-Ni'ma" (with a Kasra) is the cattle or that which one is favored with; and "al-Nu'ma" (with a Damma) is joy.

(And delay them a little) means: for a short time. This refers to the duration of the worldly life. It is also said to mean the time remaining until the day of Badr. In either case, "a little" (qalilan) is in the accusative case as an adverb of time (zarf). It is also permissible that it is in the accusative as an absolute object (masdar), meaning: delay them not a little. The form taf'il [in mahhilhum] indicates the multiplication of the object.