Surah An-Naba — Ayah 40 (78:40)
إِنَّآ أَنذَرۡنَٰكُمۡ عَذَابٗا قَرِيبٗا يَوۡمَ يَنظُرُ ٱلۡمَرۡءُ مَا قَدَّمَتۡ يَدَاهُ وَيَقُولُ ٱلۡكَافِرُ يَٰلَيۡتَنِي كُنتُ تُرَٰبَۢا ٤٠
English translation (Saheeh International)
Indeed, We have warned you of an impending punishment on the Day when a man will observe what his hands have put forth1 and the disbeliever will say, "Oh, I wish that I were dust!"
- - i.e., the deeds he did in this world, which await him in the Hereafter.
Brief commentary
O people! Indeed, I have warned you of an impending punishment which will occur on the day when a person will see what deeds he sent forth in the world, and the disbeliever will say, wishing safety from the punishment: “If only I had become dust like the animals!” when it is said to them on the Day of Judgement: “Become dust”.