Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And if thou wonderest) at their disbelief in you, (then wondrous is their saying) then their saying is more amazing, since they have said: (When we are dust, are we then forsooth (to be raised) in a new creation) are we going to be revived after we die and be raised with souls? (Such) those who deny the Resurrection (are they who disbelieve in their Lord; such) the disbelieving folk (have carcans on their necks) they have chains on their hands tied up to their necks; (such) those who are chained (are rightful owners of the Fire) the dwellers of hell, (they will abide therein) they will dwell therein, never to die or come out of it.
And if you wonder, O Muhammad (s), at the disbelievers denying you, then surely wondrous, [surely] deserving wonder, is their saying, in denial of resurrection: ‘When we have become dust, shall we indeed then be [raised] in a new creation?’, [it is wondrous] because the One Who has the power to originate creation and [to originate] what has been mentioned [above], without any precedent, has [also] the power to restore them [to life] (both hamzas, in both instances [a-idhā and a-innā], are pronounced; or [one may] pronounce the first and not pronounce the second, but in both cases inserting an alif or not [inserting it]; one variant reading has the first [a-idhā] as the interrogative, and the second one [a-innā] as the predicate, while another variant reading has the [exact] opposite). Those are the ones who disbelieve in their Lord; those — fetters shall be around their necks; and those, they shall be the inhabitants of the Fire, abiding therein.
And if you are wondering, because of their statement, then that [statement of theirs] itself is the cause for wonder, since man becomes a new creation in every minute, indeed, the world [itself] becomes a new creation at every moment by the changing of configurations, states, conditions and forms. How can one who has contemplated the world of engenderment and corruption with a heedful eye deny the [reality of] new creationḍ Those are the ones who, have been veiled from the presential vision of the acts and the self-disclosures of [His] lordliness, and how much more so [are they veiled] from the self-disclosures of the divine attributesḍ those - fetters shall be around their necks, and so they are unable to raise their heads - lowered [as they are] in disgrace towards the earth, their eyes restricted to [perceiving only] what is close to them of [things perceptible to] the senses - in order to see the angelic realm of the spirits and witness the world of [divine] power and the rational concepts that are remote to the waystations of the senses; and those, they shall be the inhabitants, of the Fire of the acts in the lowest pit of the abyss of physical nature, abiding therein.
Allah says to His Messenger Muhammad, peace and blessings be upon him,
(And if you wonder.) at the rejection of the polytheists who deny Resurrection, even though they witness Allah's signs and evidences that He made in His creation which testify that He is able to do everything. Yet, they admit that Allah originated the creation of all things and brought them into existence after they were nothing. However, they deny Allah's claim that He will resurrect the world anew, even though they admit to what is more amazing than what they deny and reject. Therefore, it is amazing that they said,
(When we are dust, shall we indeed then be (raised) in a new creation) It is an obvious fact to every sane and knowledgeable person that creating the heavens and earth is a greater feat than creating men, and that He Who has originated creation is more able to resurrect it anew,
(Do they not see that Allah, Who created the heavens and the earth, and was not wearied by their creation, is able to give life to the dead Yes, He surely is able to do all things)46:33 Allah described those who deny Resurrection,
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
They "have denied their Lord": their denial of the Hereafter is, in fact, the denial of the Power and Wisdom of Allah. As they say that it is impossible to bring them again to life after their death, it implies that, God forbid, their Allah Who has created them lacks not only power but wisdom, too.
As a collar around the neck is a symbol of imprisonment, the words "collars around their necks" have been used here idiomatically to show that they are slaves of ignorance, obduracy, lust and are blind followers of their forefathers. As their thinking is influenced by their prejudices, they cannot believe in the Hereafter and would deny this, though there is every reason to believe that it is inevitable.