(An-Naba') 78 : 40
إِنَّا أَنْذَرْنَاكُمْ عَذَابًا قَرِيبًا يَوْمَ يَنْظُرُ الْمَرْءُ مَا قَدَّمَتْ يَدَاهُ وَيَقُولُ الْكَافِرُ يَا لَيْتَنِي كُنْتُ تُرَابًا
Indeed, I warned you about an impending punishment—the Day the human will see what his hands have sent ahead; the disbeliever will say: “If only I were mere dust.”
On the Day of Judgement, every individual will taste what he/she has earned from this world. This verse warns the disbelievers—who earned Hell in the fourth phase—that on that Day they will wail: “If only I were a dog, pig, bandicoot, etc., not endowed with intelligence, and turned to dust after the Judgement is completed.” It is also warned through verses 25: 27-29 and 89: 23-24 that such wrongdoers will lament on that Day: “If only I had utilized Adhikr.” See explanation 3: 30; 4: 42; and 69: 25-32.