Hud: (8) "And if We delay for them..."
{The punishment}: The punishment of the Hereafter. It is also said: the punishment of the Day of Badr. It is narrated from Ibn Abbas: Gabriel killed the mockers.
{Until a limited time}: Until a specific group of times.
{What withholds it}: What prevents it from descending, [which they requested] out of haste, by way of denial and mockery.
{The day it comes to them}: This is in the accusative case as the predicate of laysa (is not). Those who permit the advancement of the predicate of laysa before laysa itself use this as evidence. This is because if it is permissible to advance the object governed by the predicate before the predicate, it is evidence for the permissibility of advancing the predicate itself; for the governed object is a follower of the governor, and it does not occur except where the governor occurs.
{And it shall encompass them}: It shall surround them.
{That which they used to mock}: The punishment they used to hasten. The word "mock" (yastahzi’un) was placed in the position of "hasten" (yasta‘jilun) because their hastening was by way of mockery. The meaning is: "And it shall encompass them," but it came according to the custom of God in His reports.
{And if We give man a taste of mercy from Us and then withdraw it from him, indeed, he is despairing and ungrateful. And if We give him a taste of favor after hardship has touched him, he will surely say, "Bad times have left me." Indeed, he is exultant and boastful. Except for those who are patient and do righteous deeds; those will have forgiveness and great reward.}