Allah says,

﴿فَلاَ صَدَّقَ وَلاَ صَلَّى - وَلَـكِن كَذَّبَ وَتَوَلَّى ﴾

(So, he neither believed nor prayed! But on the contrary, he denied and turned away!) This is to inform about the disbeliever who used to deny the truth in his heart in the abode of this worldly life, and he used to turn away from acting according to its way. Thus, there is no good in him, internally or externally. Therefore, Allah says,

﴿فَلاَ صَدَّقَ وَلاَ صَلَّى - وَلَـكِن كَذَّبَ وَتَوَلَّى - ثُمَّ ذَهَبَ إِلَى أَهْلِهِ يَتَمَطَّى ﴾

(So he neither believed nor prayed! But on the contrary, he denied and turned away! Then he walked in conceit (full pride) to his family admiring himself!)(75:31-33) meaning, stubborn, cruel, obstinate, wanton, lazy, having no concern and doing no deeds. This is similar to Allah's statement,

﴿وَإِذَا انقَلَبُواْ إِلَى أَهْلِهِمْ انقَلَبُواْ فَكِهِينَ ﴾

(And when they returned to their own people, they would return jesting.) (83:31) Allah also says,

﴿إِنَّهُ كَانَ فِى أَهْلِهِ مَسْرُوراً - إِنَّهُ ظَنَّ أَن لَّن يَحُورَ ﴾

(Verily, he was among his people in joy! Verily, he thought that he would never come back (to Us)!) (84:13,14) meaning, return.

﴿بَلَى إِنَّ رَبَّهُ كَانَ بِهِ بَصِيراً ﴾

(Yes! Verily, his Lord has been ever beholding him!) (84:15) Ad-Dahhak reported from Ibn `Abbas that he said,

﴿ثُمَّ ذَهَبَ إِلَى أَهْلِهِ يَتَمَطَّى ﴾

(Then he walked in conceit to his family admiring himself!) "This means arrogantly.'' Qatadah and Zayd bin Aslam both said, "Strutting.'' Allah then says,

﴿أَوْلَى لَكَ فَأَوْلَى - ثُمَّ أَوْلَى لَكَ فَأَوْلَى ﴾

(Woe to you! And then woe to you! Again, woe to you! And then woe to you!) This is a definite warning and threat from Allah to those who disbelieve in Him and strut about when walking. This means, `you deserve to strut like this while you have disbelieved in your Creator and Maker.' This is what is commonly said in this type of situation in order to mock and intimidate (someone). This is as Allah says,

﴿ذُقْ إِنَّكَ أَنتَ الْعَزِيزُ الْكَرِيمُ ﴾

(Taste you (this)! Verily you were (pretending to be) the mighty, the generous!) (44:49) Similarly, Allah says,

﴿كُلُواْ وَتَمَتَّعُواْ قَلِيلاً إِنَّكُمْ مُّجْرِمُونَ ﴾

(Eat and enjoy yourselves for a little. Verily, you are criminals.) (77:46) Allah also says,

﴿فَاعْبُدُواْ مَا شِئْتُمْ مِّن دُونِهِ﴾

(So worship what you like besides Him.) (39:15) And like Allah's statement,

﴿اعْمَلُواْ مَا شِئْتُمْ﴾

(Do what you will.) (41:40) There are other examples of this as well. Abu `Abdur-Rahman An-Nasa'i recorded from Sa`id bin Jubayr that he said, "I mentioned to Ibn `Abbas,

﴿أَوْلَى لَكَ فَأَوْلَى - ثُمَّ أَوْلَى لَكَ فَأَوْلَى ﴾

(Woe to you! And then woe to you! Again, woe to you! And then woe to you!) He (Ibn `Abbas) replied, `The Messenger of Allah said this to Abu Jahl, then Allah, the Mighty and Sublime, revealed this Ayah.''' Ibn Abi Hatim recorded from Qatadah that he said concerning Allah's statement,

﴿أَوْلَى لَكَ فَأَوْلَى - ثُمَّ أَوْلَى لَكَ فَأَوْلَى ﴾

(Woe to you! And then woe to you! Again, woe to you! And then woe to you!) "It is a threat followed by a threat, just as you hear it. They claim that the Prophet of Allah grabbed the clothes of the enemy of Allah, Abu Jahl. The Prophet then said to him, `Woe to you! And then (again) woe to you! Again woe to you! And then (again) woe to you!' At this the enemy of Allah, Abu Jahl, said, `Are you threatening me, O Muhammad By Allah! Neither you nor your Lord are able to do anything, and verily, I am the mightiest person walking between its (Makkah's) two mountains.'''