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
"Bu, sadece Allah'a karşı yalan uyduranın biridir. Biz ona inanmayız."
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.