إِنْ هُوَ إِلَّا رَجُلٌ ٱفْتَرَىٰ عَلَى ٱللَّهِ كَذِبًا وَمَا نَحْنُ لَهُۥ بِمُؤْمِنِينَ
In huwa illaa rajulunif taraa 'alal laahi kazibanw wa maa nahnuu lahoo bimu'mineen
He is nothing but a man who has invented a lie about God, and we will never believe him.
The chiefs work through their objections in order: first that the messenger eats and drinks as they do, then that the dead cannot return, and only here do they call him a liar. The last clause states something about themselves, announcing a refusal already settled before any evidence has been weighed. God's reply two verses on skips the charge entirely and gives them a short wait before regret.