Tafsir of As-Sajdah 32:14

فذوقوا بما نسيتم لقاء يومكم هذا

Then taste because of your forgetting the meeting of this Day of yours. means, it will be said to the people of Hell by way of rebuke: `taste this punishment because you denied it and believed that it would never happen; you tried to forget about it and acted as if you had forgotten it.'

إنا نسيناكم

Surely, We too will forget you, means, `We will deal with you as if We have forgotten you,' but nothing escapes Allah's attention, and He makes the punishment fit the crime, as He says:

اليوم ننساكم كما نسيتم لقاء يومكم هذا

This Day We will forget you as you forgot the meeting of this Day of yours. (45:34)

وذوقوا عذاب الخلد بما كنتم تعملون

so taste you the abiding torment for what you used to do. i.e., because of your disbelief and rejection, as Allah says in other Ayat:

ﻻ يذوقون فيها بردا وﻻ شرابا

إﻻ حميما وغساقا

Nothing cool shall they taste therein, nor any drink. Except Hamim, and Ghassaq) until:

فلن نزيدكم إﻻ عذابا

No increase shall We give you, except in torment. (78:24-30)