Beware! Indeed they are in doubt regarding the meeting of their Lord; Beware! Indeed He is encompassing with everything.
As explained in verses 9: 67-68, the characters of the hypocrites and kuffar who are not considering the Soul and the Hereafter, and are commanding the evils and forbidding the right are mentioned here. They don’t consider Adhikr—the Confirming Truth—as the Speech of the Lord as explained in verses 4: 77-78 and 18: 6. They have read the verses which say that the Three Time Knower Lord has fastened the book of deeds upon everyone’s neck and everyone’s judgment will be done from the Hereafter by reading individually that book as explained in verses 17: 13-14; 18: 49; 23: 62-64, etc. But these Fujjar who are serving Satan by hiding Adhikr are not bothered about the book of deeds. These falsehood followers who have not confirmed belief in the Hereafter are also reading verses 7: 89; 39: 69, 75, and 40: 78 which say that on the Day of Judgment, the scale of reckoning will be the Truth Adhikr, and on that Day the falsehood followers will be losers. See explanation 10: 7-8; 17: 17, 97-98; 25: 21-23.