And they swear by God their most earnest oaths in other words with their utmost earnestness therein that God will not resurrect the dead. God exalted be He says Nay He will resurrect them it is a promise binding upon Him both wa‘dan and haqqan are verbal nouns used for emphasis and are in the accusative because of the verbal actions implicit in them; in other words He promised that and made it a binding truth but most people that is the people of Mecca do not know that.