يَسْمَعُ ايَاتِ اللَّهِ تُتْلَى عَلَيْهِWho hears the Ayat of Allah Tutla (recited) to him,meaning, being recited to him,ثُمَّ يُصِرُّ مُسْتَكْبِرًاyet persists with pride,i.e. in his disbelief, denial, pride and rebellion,كَأَن لَّمْ يَسْمَعْهَاas if he heard them not.i.e. as if he did not hear them being recited to him,فَبَشِّرْهُ بِعَذَابٍ أَلِيمٍSo announce to him a painful torment!i.e. convey the news to him that on the Day of Resurrection, he will have a painful, severe torment from Allah.Allah said