The Tidings
إِنَّآ أَنذَرْنَـٰكُمْ عَذَابًا قَرِيبًا يَوْمَ يَنظُرُ ٱلْمَرْءُ مَا قَدَّمَتْ يَدَاهُ وَيَقُولُ ٱلْكَافِرُ يَـٰلَيْتَنِى كُنتُ تُرَٰبًۢا
Indeed, We have warned you of a near 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!"
Nearby ayahs help place verse 78:40 in sequence and meaning.
يَوْمَ يَقُومُ ٱلرُّوحُ وَٱلْمَلَـٰٓئِكَةُ صَفًّا ۖ لَّا يَتَكَلَّمُونَ إِلَّا مَنْ أَذِنَ لَهُ ٱلرَّحْمَـٰنُ وَقَالَ صَوَابًا
The Day that the Spirit and the angels will stand in rows, they will not speak except for one whom the Most Merciful permits, and he will say what is correct.
ذَٰلِكَ ٱلْيَوْمُ ٱلْحَقُّ ۖ فَمَن شَآءَ ٱتَّخَذَ إِلَىٰ رَبِّهِۦ مَـَٔابًا
That is the True Day; so he who wills may take to his Lord a [way of] return.