Surah Al-Qiyamah, Ayah 5

Which was revealed in Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

In the Name of Allah, the Most Gracious, the Most Merciful.

The Oath about the Final Return on the Day of Resurrection and the Refutation against the Plots

It has been mentioned previously on more than one occasion that if the thing that is being sworn about is something that is being negated, then it is permissible to use the word "La" (Nay) before the oath to emphasize the negation. Here, what is being sworn about is the affirmation of the final abode and the refutation against the claim of the ignorant that the resurrection of bodies will not occur. This is why Allah says,

لاَ أُقْسِمُ بِيَوْمِ الْقِيَـمَةِ - وَلاَ أُقْسِمُ بِالنَّفْسِ اللَّوَّامَةِ

بَلْ يُرِيْدُ الْاِنْسَانُ لِيَفْجُرَ اَمَامَهٗ (But man wishes to go on violating Allah's injunctions [ even in future ] ahead of him...75:5). The word amam signifies 'ahead or future'. The verse purports to say that the unbeliever or the unmindful man does not ponder over the manifestations of Divine Omnipotence, so that he may regret his denial in the past and make amends for the future. In fact, he wishes to persist in his denial, polytheism and sins even in the future.