Word by Word Analysis

إِنَّآ أَنذَرْنَـٰكُمْ عَذَابًا قَرِيبًا يَوْمَ يَنظُرُ ٱلْمَرْءُ مَا قَدَّمَتْ يَدَاهُ وَيَقُولُ ٱلْكَافِرُ يَـٰلَيْتَنِى كُنتُ تُرَٰبًۢا 40

Indeed, We have warned you of an impending punishment on the Day when a man will observe what his hands have put forth and the disbeliever will say, "Oh, I wish that I were dust!"