Allah, the Exalted, says informing about the disbelievers on the Day of Resurrection that they will be made to have the clearest hearing and sight. This is as Allah says,
(And if you only could see when the criminals hang their heads before their Lord (saying): "Our Lord! We have now seen and heard.") 32:12 They will say that when it will not benefit them, nor will it be of any use to them. If they had used these senses properly before seeing the torment, then it would have brought them some benefit and saved them from the Allah's punishment. This is why Allah says,
يَوْمَ الْحَسْرَةِ (the Day of Remorse) in verse 39 refers to the Day of Judgment and has been called the Day of Remorse because on that day persons consigned to Hell as punishment for their evil deeds will regret their disregard of the righteous way of life, and wish that if they had lived the life of true believers, they too would have been in Paradise instead of being punished in Hell. Even those who have been rewarded with Paradise will feel a different kind of remorse. Al-Tabarani and Abu Ya` la have quoted the following saying of the Prophet ﷺ on the authority of Sayyidna Mu'adh ؓ .
"The people of Paradise will regret only one thing, namely those moments which were spent without the remembrance of Allah."
And Al-Baghawi (رح) has narrated quoting Abu Hurairah ؓ that The Holy Prophet ﷺ said:
"Everyone will experience remorse and regret after death."
The companions of the Holy Prophet ﷺ asked him what would be that remorse and regret about? Then The Holy Prophet ﷺ explained that those who acted righteously will regret not having performed more righteous deeds which would have helped them attain a higher position in Paradise. On the other hand, the evil doers will repent their evil actions and sins. (Mazhari)
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 40–44
When a man meets with failure in this world, he has the opportunity to start his life afresh, and he feels himself fortunate to have friends and supporters who will offer him assistance. But, failure in the life hereafter allows of no chance of reversal. What keen regret a man feels when he learns that he had the opportunity to do what was right and proper, but did nothing until it was too late! The root cause of all evil is that man takes himself to be his own master, while the fact is that this life is only a transient period in his existence. God was the Lord of everything in the beginning and He will be the Lord of everything till the end. In truth, there is nobody but God who may hold the position of a master.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.