وَإِذَا خَلَوْا إِلَى شَيَاطِينِهِمْ قَالُوا إِنَّا مَعَكُمْ إِنَّمَا نَحْنُ مُسْتَهْزِئُونَ اللَّهُ يَسْتَهْزِئُ بِهِمْ
When they meet their devils in private, they say, “We are with you; we were only mocking.” Allah requites their mockery. (Al-Baqarah 2:14–15)
The first part quotes the hypocrites. Allahu yastahzi'u bihim is a distinct divine statement, not something they themselves said. Coordination that brought it under qalu (“they said”) would misattribute the utterance.
Separation marks the shift from reported speech to a divine response.