وَقَدْ نَزَّلَ عَلَيْكُمْ فِي الْكِتَابِ أَنْ إِذَا سَمِعْتُمْ ايَاتِ اللّهِ يُكَفَرُ بِهَا وَيُسْتَهْزَأُ بِهَا فَلَ تَقْعُدُواْ مَعَهُمْ حَتَّى يَخُوضُواْ فِي حَدِيثٍ غَيْرِهِ إِنَّكُمْ إِذًا مِّثْلُهُمْAnd it has already been revealed to you in the Book that when you hear the verses of Allah being denied and mocked at, then sit not with them, until they engage in talk other than that; certainly in that case you would be like them.The Ayah means, if you still commit this prohibition after being aware of its prohibition, sitting with them where Allah's Ayat are rejected, mocked at and denied, and you sanction such conduct, then you have participated with them in what they are doing.So Allah said, (But if you stayed with them)إِنَّكُمْ إِذًا مِّثْلُهُمْ (certainly in that case you would be like them), concerning the burden they will earn. What has already been revealed in the Book -- as the Ayah says -- is the Ayah in Surah Al-An`am, which was revealed in Makkah,وَإِذَا رَأَيْتَ الَّذِينَ يَخُوضُونَ فِى ءَايَـتِنَا فَأَعْرِضْ عَنْهُمْAnd when you see those who engage in false conversation about Our verses (of the Qur'an) by mocking at them, stay away from them. (6:68) Muqatil bin Hayyan said that;this Ayah (4:140) abrogated the Ayah in Surah Al-An`am, referring to the part that says here, إِنَّكُمْ إِذًا مِّثْلُهُمْ ((But if you stayed with them) certainly in that case you would be like them), and Allah's statement in Al-An`am,وَمَا عَلَى الَّذِينَ يَتَّقُونَ مِنْ حِسَابِهِم مِّن شَىْءٍ وَلَـكِن ذِكْرَى لَعَلَّهُمْ يَتَّقُونَThose who fear Allah, keep their duty to Him and avoid evil, are not responsible for them (the disbelievers) in any case, but (their duty) is to remind them, that they may have Taqwa. (6:69) Allah's statement,إِنَّ اللّهَ جَامِعُ الْمُنَافِقِينَ وَالْكَافِرِينَ فِي جَهَنَّمَ جَمِيعًاSurely, Allah will collect the hypocrites and disbelievers all together in Hell.means, just as the hypocrites participate in the Kufr of disbelievers, Allah will join them all together to reside in the Fire for eternity, dwelling in torment, punishment, enchained, restrained and in drinking boiling water