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فَمَا لَهُمۡ لَا يُؤۡمِنُوۡنَۙ‏ ﴿84:20﴾ وَاِذَا قُرِئَ عَلَيۡهِمُ الۡقُرۡاٰنُ لَا يَسۡجُدُوۡنَ ؕ ۩‏ ﴿84:21﴾بَلِ الَّذِيۡنَ كَفَرُوۡا يُكَذِّبُوۡنَ ۖ‏ ﴿84:22﴾وَاللّٰهُ اَعۡلَمُ بِمَا يُوۡعُوۡنَ ۖ‏ ﴿84:23﴾فَبَشِّرۡهُمۡ بِعَذَابٍ اَلِيۡمٍۙ‏ ﴿84:24﴾ اِلَّا الَّذِيۡنَ اٰمَنُوۡا وَعَمِلُوا الصّٰلِحٰتِ لَهُمۡ اَجۡرٌ غَيۡرُ مَمۡنُوۡنٍ‏  ﴿84:25﴾

(84:20) So, what is the matter with them that they do not believe, (84:21) and when the Qur’an is recited to them, they do not prostrate¹²themselves? (84:22) Instead, the unbelievers reject it, calling it a lie. (84:23) Allah knows best what they are accumulating (in their Record).¹³ (84:24) So give them the good news of a painful chastisement, (84:25) except for those who believe and do good deeds. Theirs shall be an unending reward. 

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Notes

12. They do not fall prostrate: they do not bow down to God out of fear of Him. To perform a sajdah (prostration) here is confirmed by the practice of the Prophet (peace be upon him). lmam Malik, Muslim and Nasai have related a tradition concerning Abu Huraira saying that he recited this Surah in the Prayer and performing a sajdah here and said: The Prophet (peace be upon him) performed a sajdah at this point. Bukhari, Muslim, Abu Daud and Nasai have cited this statement of Abu Rafi: Abu Huraira recited this Surah in the Isha Prayer and performed a sajdah. When I asked why he had done so, he replied: I prayed under the leadership of Abul Qasim (peace be upon him) and he performed a sajdah here. Therefore, I will continue to perform this sajdah likewise as long as I live. Muslim, Abu Daud, Tirmidhi, Nasai, Ibn Majah and others have related another tradition saying that Abu Huraira said: We performed sajdah behind the Messenger (peace be upon him) of Allah in this Surah and in Iqra bi-ismi Rabbikalladhi khalaq. 

13 Another meaning can also be: Allah knows best what disbelief, malice, hostility to the truth and evil intentions and designs they keep in their breasts.