And those who disbelieved, their deeds are like a mirage into the desert which a thirsty one thinks as water until he comes to it; he finds it is nothing, and he finds the Lord Allah before him, and He will pay him in full his due, and Allah is the swift in Reckoning.
‘Find the Lord Allah before him’ doesn’t mean the disbeliever will meet the Lord. The aimless and heedless Fujjar who rejects Adhikr will never meet Allah as explained in verse 4: 1. As these Mujirims are serving Satan and are following his footsteps, they will see Satan gloomily at the time of death as told in verse 75: 24. They will witness against their soul that indeed they were among the disbelievers as explained in verse 7: 37. See explanation 18: 39, 103-106 and 25: 21-23.