Tafsir of Al-Qiyamah 75:32

So, he neither believed nor prayed! But on the contrary, he denied and turned away! This is to inform about the disbeliever who used to deny the truth in his heart in the abode of this worldly life, and he used to turn away from acting according to its way. Thus, there is no good in him, internally or externally. Therefore, Allah says,

فﻼ صدق وﻻ صلى

ولكن كذب وتولى

ثم ذهب إلى أهله يتمطى