Among the benefits of the verse is that the one who mocks Allah, or the verses of Allah, or the Messenger of Allah (peace and blessings be upon him) is a disbeliever.
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The Shaykh : And in this noble verse, which is the verse of repentance that we are discussing, there is evidence that the one who mocks Allah, or the one who mocks the verses of Allah, or the one who mocks the Messenger of Allah—answer me—is a disbeliever. And that his return is not accepted from the one who mocks.
Now, suppose a person jokes, mocks Allah (Mighty and Majestic), or His verses, or His Messenger, and says, "I did this as a joke, not seriously." What do we say to him? Does he become a disbeliever or not? He becomes a disbeliever, even if he is joking, meaning even if he did not intend to mock. As long as he mocked, he is a disbeliever, whether he was serious or joking.
Now, suppose a person jokes, mocks Allah (Mighty and Majestic), or His verses, or His Messenger, and says, "I did this as a joke, not seriously." What do we say to him? Does he become a disbeliever or not? He becomes a disbeliever, even if he is joking, meaning even if he did not intend to mock. As long as he mocked, he is a disbeliever, whether he was serious or joking.