Tafsir of An-Najm 53:60

Al-Najm (The Star): (60) And you laugh and do not weep

And His saying, the Exalted: {And you laugh} (60:9) may imply: You laugh at this discourse (the revelation/the warning), just as He, the Exalted, said concerning Moses, peace be upon him: {So when there came to them Our signs, behold, they laughed at them} (Az-Zukhruf: 47). They (the disbelievers) also used to laugh at the discourse of the Prophet and the Qur'an.

Alternatively, it may be a reprimand against laughing in general while having heard the discourse of the Resurrection. That is, "Do you laugh when you have heard that the Resurrection is near? It was incumbent upon you not to laugh at that time."

And His saying, the Exalted: {And you do not weep} means: It was incumbent upon you to weep because of it, yet you abandon that and do the opposite.

{And you are heedless/indifferent} (60:11).