Tafsir

In the second verse (28), Almighty Allah, who is All-Knowing and All-Aware, exposes the reality of their wish, which would be nothing but the compulsion of circumstances, by making it clear that these people have always been addicted to lying and that they were liars even in their present wish under trial. The root of the problem with them was that they did not relish the realities brought before them by the prophets of Allah. They knew that the prophets were true, yet they raised dust to keep such realities unmanifested either because of their chronic obstinacy or worldly greed. But, in the Hereafter, every-thing came out in the open. They saw the power of Allah with their own eyes. They realized that the prophets had told the truth. Even, the life after death, something they had denied all along was before them, really and physically. Then, they became direct witnesses to reward and punishment and Hell. After that, they were left with no argument to continue their attitude of denial and opposition.

So, when they wished to be returned to the mortal world, that was mere absence of choice.

Then, their All-Knowing, All-Aware Master said that this was what they were saying for now, but if they were to be sent back into the mortal world once again, they would simply forget all about their promises and resolutions and will revert to doing what they have been doing before, and would start getting involved once again with the unlawful from which they were stopped. Therefore, what they were saying now was also a lie and a ploy for deception.

That their present statement has been called a lie could also be based on their ultimate deed, that is, their promising not to lie if returned to the world was not true, for this would never happen because they would still do nothing but keep lying when they go there. This lie could also mean that whatever they were saying at that time was not prompted by true intention. They were doing so simply to buy time and avoid punishment while in the heart of their hearts, they still have no intention of doing it.