قُلْ يَا أَيُّهَا الْكَافِرُونَ
Say: O disbelievers! (109:1)
Qul is an imperative addressed immediately to the Prophet, while the vocative and ensuing negations are the words to be conveyed. This yields two levels: a command to proclaim and the proclaimed message.
The distinction prevents us from treating every subsequent verse as an imperative. They are predominantly negative declarations, whose rhetorical purpose is to make a categorical refusal of shared worship clear.