“Woe to every scorner and mocker, who collects wealth and counts it, thinking that his wealth will make him immortal.”
Al-Qurtubi distinguishes humazah, one who disparages to the face with word and gesture, from lumazah, one who slanders behind the back, and notes the surah condemns both as one figure, since the two behaviours usually accompany each other. The verb counts, from a root meaning to enumerate and hoard, pictures a man returning again and again to tally his fortune, treating the number itself as a source of security rather than what it is used for.