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This assertion of the godless has a twofold meaning: (1) "The universe is without beginning and without end; it can only change, but can never cease to exist" - which amounts to a denial of the fact that God alone is eternal; and (2) "There is no resurrection and divine judgment as symbolized by the Last Hour" - which amounts to a denial of life after death and, hence, of all significance and purpose attaching to human life as such.
See footnote for 33:6.
The last two verses prepared us to realise the position of Unbelievers in Allah's great Universe. They are the discord in the universal harmony of Prayer and Praise. Their existence is due to the grant of a limited free-will, the Trust which the Unbelievers have betrayed (see xxxiii. 72 and notes). But they must and will be eliminated: see verse 5 below. For there is nothing more certain in the world, physical, moral, and spiritual, than that every cause, great or small, must have its corresponding consequences.
In the symbolical language of our own human experience, a record is more enduring than memory: in fact (if properly preserved) it is perpetual. If, further, it is expressed in clear language, without any obscurity, it can always be read with perfect precision and without any doubt whatever. Apply these qualities, free from human defect to Allah's laws and decrees. They are unerring and enduring. Everything, greater or small, will receive due recognition-a Reward for Good and a Punishment for Evil.
The strongest emphasis and the most perfect assurance of certainty are indicated by reference to the authority of Allah Himself, the Ruler of the Day of Judgment.