Tafsir of Al-Mursalat 77:46

"Eat and enjoy yourselves a little; indeed, you are criminals."

This is a circumstantial state (ḥāl) of the deniers, according to the view held by more than one of the eminent scholars. That is to say, woe is established for them at the time this is said to them, as a reminder of what used to be said to them in the worldly life, and because they were deserving of it, having abandoned the abundant portion for the trivial, contemptible one. Thus, it serves to express regret and cause loss. In the same vein is the saying: "My brothers, do not worship ever," followed by "Yes, by God, they have indeed perished." This is a supplication for his brothers that they might not perish, confirming that they were deserving of that supplication during their lifetime, as their destruction was due to the arrival of the appointed term, not because they were deserving of being prayed against.

Abū Ḥayyān held the view that it is an initiated statement (kalām must'anif) addressed to the deniers in the worldly life, and the command within it is a command of regret, threat, and loss. He did not consider the threat in the first interpretation, as it is not intended in the Hereafter, and he favored this as being further removed from forced interpretation or complexity in the composition.

The manifest meaning is that His statement—"Indeed, you are criminals"—is in the position of providing a justification (ta‘līl). It contains an indication that every criminal’s end is enjoyment for a few days, after which they remain in torment and destruction forever.