Tafsir of Al-Mutaffifeen 83:11

Al-Mutaffifin: (11) Those who deny the Day...

(Those who deny the Day of Recompense) is in the genitive case, functioning as a derogatory description of the deniers, or it is a substitution for it, or it is in the nominative or accusative case as a mark of disparagement. It is also permissible for it to be an explanatory, clarificatory attribute. It has been said that it is a distinguishing, specifying attribute, based on the understanding that the intended meaning is those who deny the Truth, though the first [view] is more evident, because His saying, the Exalted...