Tafsir of Al-Mutaffifeen 83:29

"Indeed, those who committed crimes..." They are the polytheists of Mecca: Abu Jahl, al-Walid ibn al-Mughirah, al-As ibn Wa'il, and their followers.

"...used to laugh at..." They used to laugh at Ammar, Suhayb, Khabbab, Bilal, and other poor believers, mocking them.

It is also said: Ali ibn Abi Talib (may Allah be pleased with him) arrived with a group of Muslims, and the hypocrites mocked them, laughed, and winked at one another. They then returned to their companions and said, "We saw the bald man today," and laughed at him. This verse was revealed before Ali could reach the Messenger of Allah (peace be upon him).

"{...wink at one another}" They wink at each other and gesture with their eyes.

"{...amused}" They take pleasure in mentioning them and mocking them. That is, they attribute misguidance to the Muslims.

"{...and they were not sent as guardians over them}" They were not appointed over the Muslims to watch over their states, oversee their deeds, or testify to their righteousness or misguidance. This is a mockery of them.

Alternatively, this is part of the disbelievers' speech: when they saw the Muslims, they would say, "These people are surely misguided," and "They were not sent as guardians over them," denying the Muslims' efforts to turn them away from polytheism, their invitation to Islam, and their earnestness in that regard.

"{So today, those who believed are laughing at the disbelievers. On adorned couches, they are observing. Have the disbelievers [not] been rewarded for what they used to do?}"