إِنَّآ أَنذَرْنَـٰكُمْ عَذَابًا قَرِيبًا يَوْمَ يَنظُرُ ٱلْمَرْءُ مَا قَدَّمَتْ يَدَاهُ وَيَقُولُ ٱلْكَافِرُ يَـٰلَيْتَنِى كُنتُ تُرَٰبًۢا
In naa anzar naakum azaaban qareebaiy-yauma yan zurul marr-u maa qaddamat yadaahu wa ya qoolul-kaafiru yaa lai tanee kuntu turaaba
We have warned you of imminent torment, on the Day when every person will see what their own hands have sent ahead for them, when the disbeliever will say, ‘If only I were dust!’
Indeed, we have warned you of a punishment drawing near — a day when each person will look upon what their own hands have sent ahead, and the one who denied will say, "If only I were dust!"
Surah an-Naba' closes where it opened, with the ground. Its early argument built human life up out of the earth, spread out as a resting place with mountains set into it, and here the one who denied asks to go back down into the raw material. That wish concedes the whole case: being made was real, and being answerable came with it.