Allah said, do not look at the disbelievers, who are enjoying various delights and joys. Soon, they will loose all this and be tied to their evil works, for verily, we are only giving them time, which deceives them, when all they have is,

مَتَـعٌ قَلِيلٌ ثُمَّ مَأْوَاهُمْ جَهَنَّمُ وَبِئْسَ الْمِهَادُ

(A brief enjoyment; then their ultimate abode is Hell; and worst indeed is that place for rest.)

This Ayah is similar to several other Ayat, such as,

مَا يُجَـدِلُ فِى ءَايَـتِ اللَّهِ إِلاَّ الَّذِينَ كَفَرُواْ فَلاَ يَغْرُرْكَ تَقَلُّبُهُمْ فِى الْبِلاَدِ

(None disputes in the Ayat of Allah but those who disbelieve. So, let not their ability of going about here and there through the land deceive you!) 40:4,

قُلْ إِنَّ الَّذِينَ يَفْتَرُونَ عَلَى اللَّهِ الْكَذِبَ لاَ يُفْلِحُونَ - مَتَـعٌ فِى الدُّنْيَا ثُمَّ إِلَيْنَا مَرْجِعُهُمْ ثُمَّ نُذِيقُهُمُ الْعَذَابَ الشَّدِيدَ بِمَا كَانُواْ يَكْفُرُونَ

(Verily, those who invent a lie against Allah, will never be successful. (A brief) enjoyment in this world! and then unto Us will be their return, then We shall make them taste the severest torment because they used to disbelieve.) 10:69,70,

نُمَتِّعُهُمْ قَلِيلاً ثُمَّ نَضْطَرُّهُمْ إِلَى عَذَابٍ غَلِيظٍ

(We let them enjoy for a little while, then in the end We shall oblige them to (enter) a great torment.) 31:24,

فَمَهِّلِ الْكَـفِرِينَ أَمْهِلْهُمْ رُوَيْداً

(So, give a respite to the disbelievers; deal gently with them for a while.) 86:17, and,

أَفَمَن وَعَدْنَـهُ وَعْداً حَسَناً فَهُوَ لاَقِيهِ كَمَن مَّتَّعْنَاهُ مَتَـعَ الْحَيَوةِ الدُّنْيَا ثُمَّ هُوَ يَوْمَ الْقِيَـمَةِ مِنَ الْمُحْضَرِينَ

(Is he whom We have promised an excellent promise (Paradise) which he will find true -- like him whom We have made to enjoy the luxuries of the life of (this) world, then on the Day of Resurrection, he will be among those brought up (to be punished in the Hell-fire)) 28:61.

After Allah mentioned the condition of the disbelievers in this life and their destination to the Fire, He said,

لَكِنِ الَّذِينَ اتَّقَوْاْ رَبَّهُمْ لَهُمْ جَنَّـتٌ تَجْرِى مِن تَحْتِهَا الاٌّنْهَـرُ خَـلِدِينَ فِيهَا نُزُلاٍ مِّنْ عِندِ اللَّهِ

(But, for those who have Taqwa of their Lord, are Gardens under which rivers flow (in Paradise); therein are they to dwell, an entertainment from Allah,) 3:198, for certainly,

وَمَا عِندَ اللَّهِ خَيْرٌ لِّلأَبْرَارِ

(and that which is with Allah is the best for Al-Abrar.)

Ibn Jarir recorded that Abu Ad-Darda' used to say, "Death is better for every believer. Death is better for every disbeliever, and those who do not believe me should read Allah's statements,

وَمَا عِندَ اللَّهِ خَيْرٌ لِّلأَبْرَارِ

(and that which is with Allah is the best for Al-Abrar), and,

وَلاَ يَحْسَبَنَّ الَّذِينَ كَفَرُواْ أَنَّمَا نُمْلِى لَهُمْ خَيْرٌ لاًّنفُسِهِمْ إِنَّمَا نُمْلِى لَهُمْ لِيَزْدَادُواْ إِثْمَاً وَلَهْمُ عَذَابٌ مُّهِينٌ

(And let not the disbelievers think that Our postponing of their punishment is good for them. We postpone the punishment only so that they may increase in sinfulness. And for them is a disgraceful torment.) 3:178."