39. It should be noted that this sentence contains only the reason why they scoffed at him, but does not refer to the expression of scoff itself. Obviously, the disbelievers must have been using some other words or expressions of derision to avenge themselves on the Prophet (peace be upon him) for his rejecting their self-made deities.
40. This is to rebuke the disbelieves as if to say: You cherish so much love of your self-made idols and false gods that you cannot tolerate anything against them. So much so, that you scoff at the Messenger of Allah, and you are not ashamed when you hear the name of the Merciful and discard His mention with disdain.