rejection of Tawhid

۞ وَإِن تَعْجَبْ فَعَجَبٌ قَوْلُهُمْ أَءِذَا كُنَّا تُرَٰبًا أَءِنَّا لَفِى خَلْقٍ جَدِيدٍ ۗ أُو۟لَـٰٓئِكَ ٱلَّذِينَ كَفَرُوا۟ بِرَبِّهِمْ ۖ وَأُو۟لَـٰٓئِكَ ٱلْأَغْلَـٰلُ فِىٓ أَعْنَاقِهِمْ ۖ وَأُو۟لَـٰٓئِكَ أَصْحَـٰبُ ٱلنَّارِ ۖ هُمْ فِيهَا خَـٰلِدُونَ

And if you are astonished, [O Muḥammad] - then astonishing is their saying, "When we are dust, will we indeed be [brought] into a new creation?" Those are the ones who have disbelieved in their Lord, and those will have shackles upon their necks, and those are the companions of the Fire; they will abide therein eternally.

إِنَّهُمْ كَانُوٓا۟ إِذَا قِيلَ لَهُمْ لَآ إِلَـٰهَ إِلَّا ٱللَّهُ يَسْتَكْبِرُونَ

Indeed they, when it was said to them, "There is no deity but Allāh," were arrogant