Tafsir of Al-Baqarah 2:212

"Beautified is the life of this world for those who disbelieve..."

The one who beautified it is Satan. He made this world appear beautiful in their eyes through his whisperings and made it beloved to them, so they desire nothing else.

It is also possible that God is the one who beautified it for them by abandoning them until they deemed it good and loved it, or by making His respite of the one who beautifies (Satan) a form of beautification itself. This is supported by the reading of those who recited: "Zayyana [active voice: He beautified] for those who disbelieve the life of this world."

"...and they mock those who believe."

The disbelievers used to mock the believers who had no share of worldly wealth, such as Ibn Mas‘ud, ‘Ammar, Suhayb, and others. That is, they [the disbelievers] desire nothing but this world, and they mock those who have no share in it, or those who seek something other than it.

"But those who feared [God] are above them on the Day of Resurrection."

Because they will be in the highest heights (‘Illiyyin) of heaven, while the others will be in the lowest depths (Sijjin) of the earth. Or, their status is superior to theirs, for they are in honor while the others are in humiliation.

Or, they are superior to them, looking down upon them and laughing at them, just as these [disbelievers] looked down upon them in this world, acknowledging the superiority of the believers over themselves. As in: "So today those who believed are laughing at the disbelievers" (Al-Mutaffifin: 34).

"And God gives provision to whom He wills without account."

Without measure. This means He expands [provision] for whomever wisdom dictates, just as He expanded it for Qarun and others. This expansion for you [disbelievers] is from God due to the wisdom it contains, which is to lead you on by degrees through blessings (istidraj).

If it were a sign of honor, His believing allies would have been more deserving of it than you.

If you ask: Why did He say, "those who believed," and then say, "those who feared [God]"?

I say: To show you that no one attains felicity with Him except the believer who is God-fearing, and to serve as an incentive for the believers to practice piety when they hear this.