أَهٰذَا الَّذِي يَذْكُرُ آلِهَتَكُمْ
Is this the one who mentions your gods?
فَذٰلِكَ الَّذِي يَدُعُّ الْيَتِيمَ
That is the one who harshly repels the orphan.
In the first verse, opponents speak disparagingly about the person they are pointing at. In the second, the demonstrative draws attention to a blameworthy character revealed by the following action.
A quoted insult is not automatically endorsed by the narrator. Interpreting the rhetorical purpose requires identifying the speaker, the situation, and what is predicated of the referent.