الَّذِينَ اتَّخَذُواْ دِينَهُمْ لَهْوًا وَلَعِبًا وَغَرَّتْهُمُ الْحَيَاةُ الدُّنْيَا
"Who took their religion as amusement and play, and the life of the world deceived them."
Allah describes the disbelievers by what they used to do in this life, taking the religion as amusement and play, and being deceived by this life and its adornment, rather than working for the Hereafter as Allah commanded,
فَالْيَوْمَ نَنسَاهُمْ كَمَا نَسُواْ لِقَاء يَوْمِهِمْ هَـذَا
So this Day We shall forget them as they forgot their meeting of this Day,
meaning, Allah will treat them as if He has forgotten them. Certainly, nothing escapes Allah's perfect watch and He never forgets anything.
Allah said in another Ayah,
فِى كِتَـبٍ لاَّ يَضِلُّ رَبِّى وَلَا يَنسَى
In a Record. My Lord neither errs nor forgets. (20;52)
Allah said -- that He will forget them on that Day -- as just recompense for them, because,
نَسُواْ اللَّهَ فَنَسِيَهُمْ
They have forgotten Allah, so He has forgotten them. (9;67)
كَذَلِكَ أَتَتْكَ ايَـتُنَا فَنَسِيتَهَا وَكَذلِكَ الْيَوْمَ تُنْسَى
Like this;Our Ayat came unto you, but you disregarded them, and so this Day, you will be neglected. (20;126)
and,
وَقِيلَ الْيَوْمَ نَنسَاكُمْ كَمَا نَسِيتُمْ لِقَأءَ يَوْمِكُمْ هَـذَا
And it will be said;"This Day We will forget you as you forgot the meeting of this Day of yours." (45;34)
Al-Awfi reported that Ibn Abbas commented on,
فَالْيَوْمَ نَنسَاهُمْ كَمَا نَسُواْ لِقَاء يَوْمِهِمْ هَـذَا
(So this Day We shall forget them as they forgot their meeting of this Day),
"Allah will forget the good about them, but not their evil."
And Ali bin Abi Talhah reported that Ibn Abbas said,
"We shall forsake them as they have forsaken the meeting of this Day of theirs."
Mujahid said,
"We shall leave them in the Fire."
As-Suddi said,
"We shall leave them from any mercy, just as they left any action on behalf of the meeting on this Day of theirs."
It is recorded in the Sahih that Allah will say to the servant on the Day of Resurrection;
أَلَمْ أُزَوِّجْكَ
أَلَمْ أُكْرِمْكَ
أَلَمْ أُسَخِّرْ لَكَ الْخَيْلَ وَالاِْبِلَ وَأَذَرْكَ تَرْأَسُ وَتَرْبَعُ
فَيَقُولُ بَلَى
فَيَقُولُ أَظَنَنْتَ أَنَّكَ مُلَقِيَّ
فَيَقُولُ لَا
فَيَقُولُ اللهُ تَعَالَى فَالْيَوْمَ أَنْسَاكَ كَمَا نَسِيتَنِي
"Have I not gotten you married?
Have I not honored you?
Have I not made horses and camels subservient for you and allowed you to become a leader and a master?"
He will say, "Yes."
Allah will say, "Did you think that you will meet Me?"
He will say, "No."
Allah the Exalted will say, `Then this Day, I will forget you as you have forgotten Me."
وَمَا كَانُواْ بِأيَاتِنَا يَجْحَدُونَ
and as they used to reject Our Ayat