Word by Word Analysis

وَقَدْ نَزَّلَ عَلَيْكُمْ فِى ٱلْكِتَـٰبِ أَنْ إِذَا سَمِعْتُمْ ءَايَـٰتِ ٱللَّهِ يُكْفَرُ بِهَا وَيُسْتَهْزَأُ بِهَا فَلَا تَقْعُدُوا۟ مَعَهُمْ حَتَّىٰ يَخُوضُوا۟ فِى حَدِيثٍ غَيْرِهِۦٓ ۚ إِنَّكُمْ إِذًا مِّثْلُهُمْ ۗ إِنَّ ٱللَّهَ جَامِعُ ٱلْمُنَـٰفِقِينَ وَٱلْكَـٰفِرِينَ فِى جَهَنَّمَ جَمِيعًا 140

And it has already come down to you in the Book [i.e., the Qur’ān] that when you hear the verses of Allāh [recited], they are denied [by them] and ridiculed; so do not sit with them until they enter into another conversation. Indeed, you would then be like them. Indeed, Allāh will gather the hypocrites and disbelievers in Hell all together -