Surah : ( 37 ), As-Saffat ( سورة الصافات ), ayat : 167 of 182

YANG BER SHAF-SHAF ( Those who set the ranks  ), Revealed At : Makkah 

بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ

وَإِن كَانُوا لَيَقُولُونَ

Wa 'In Kānū Layaqūlūna

Sesungguhnya mereka benar-benar akan berkata:

And indeed, the disbelievers used to say,

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