Explained in Detail
إِنَّ ٱلَّذِينَ يُلْحِدُونَ فِىٓ ءَايَـٰتِنَا لَا يَخْفَوْنَ عَلَيْنَآ ۗ أَفَمَن يُلْقَىٰ فِى ٱلنَّارِ خَيْرٌ أَم مَّن يَأْتِىٓ ءَامِنًا يَوْمَ ٱلْقِيَـٰمَةِ ۚ ٱعْمَلُوا۟ مَا شِئْتُمْ ۖ إِنَّهُۥ بِمَا تَعْمَلُونَ بَصِيرٌ
Indeed, those who inject deviation into Our verses are not concealed from Us. So, is he who is cast into the Fire better or he who comes secure on the Day of Resurrection? Do whatever you will; indeed, He is Seeing of what you do.
Nearby ayahs help place verse 41:40 in sequence and meaning.
فَإِنِ ٱسْتَكْبَرُوا۟ فَٱلَّذِينَ عِندَ رَبِّكَ يُسَبِّحُونَ لَهُۥ بِٱلَّيْلِ وَٱلنَّهَارِ وَهُمْ لَا يَسْـَٔمُونَ ۩
But if they are arrogant - then those who are near your Lord exalt Him by night and by day, and they do not become weary.
وَمِنْ ءَايَـٰتِهِۦٓ أَنَّكَ تَرَى ٱلْأَرْضَ خَـٰشِعَةً فَإِذَآ أَنزَلْنَا عَلَيْهَا ٱلْمَآءَ ٱهْتَزَّتْ وَرَبَتْ ۚ إِنَّ ٱلَّذِىٓ أَحْيَاهَا لَمُحْىِ ٱلْمَوْتَىٰٓ ۚ إِنَّهُۥ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ
And of His signs is that you see the earth stilled, but when We send down upon it rain, it quivers and grows. Indeed, He who has given it life is the Giver of Life to the dead. Indeed, He is over all things competent.
إِنَّ ٱلَّذِينَ كَفَرُوا۟ بِٱلذِّكْرِ لَمَّا جَآءَهُمْ ۖ وَإِنَّهُۥ لَكِتَـٰبٌ عَزِيزٌ
Indeed, those who disbelieve in the message after it has come to them... And indeed, it is a mighty Book.
لَّا يَأْتِيهِ ٱلْبَـٰطِلُ مِنۢ بَيْنِ يَدَيْهِ وَلَا مِنْ خَلْفِهِۦ ۖ تَنزِيلٌ مِّنْ حَكِيمٍ حَمِيدٍ
Falsehood cannot approach it from before it or from behind it; [it is] a revelation from a [Lord who is] Wise and Praiseworthy.