Tafsir of Al-Mutaffifeen 83:4

"Do they not think those—that they will be resurrected?" This is an initiating statement introduced to emphasize the gravity of the fraud (tatfif) they have committed. The hamza is for denunciation and expressing astonishment, and the lam is negative. Thus, this ala is not the one used for opening or alerting; rather, it is composed of the interrogative hamza and the negative lam.

The term "think" (ẓann) carries its well-known meaning. "Those" (ula'ika) is a demonstrative referring to the defrauders. Using it in place of a pronoun serves to point out the basis of the judgment, which is their specific attribute; for a demonstrative refers to a thing in consideration of its being characterized by that attribute, whereas a pronoun does not refer to the attribute. It also serves to signify that they are distinguished from the rest of mankind by this hideous attribute in the most complete sense, being placed in the rank of objects pointed to by a sensory gesture. The meaning of distance contained within it serves to signify the remoteness of their station in evil and corruption.

The meaning is: Do those, described by that hideous and terrifying attribute, not think that they will be resurrected?