Tafsir of Al-Mutaffifeen 83:35

(On thrones, observing) serves as a state (ḥāl) for the subject of "they laugh," meaning: they laugh at them while observing them and the wretched state they are in.

It is said that a gate to Paradise is opened for the disbelievers, and it is said to them: "Come, come!" When they reach it, it is closed before them. This is done repeatedly until one of them is told: "Come, come!" and he does not come out of despair, and the believers laugh at them.

This has been critiqued by the statement of the Exalted...