Allah tells:
وَقَالَ الشَّيْطَانُ لَمَّا قُضِيَ الَامْرُ
And Shaytan will say when the matter has been decided:
Allah narrates to us what Iblis will say to his followers after Allah finishes with the judgement between His servants, sending the believers to the gardens of Paradise and the disbelievers to the lows (of the Fire).
Iblis, may Allah curse him, will stand and address the latter, in order to add depression to their depression, sorrow to their sorrow and grief to their grief.
He will declare,
إِنَّ اللّهَ وَعَدَكُمْ وَعْدَ الْحَقِّ
`Verily, Allah promised you a promise of truth.
by the words of His Messengers that if you follow them, you will gain safety and deliverance. Truly, Allah's promise was true and correct news, while I promised you then betrayed you.'
وَوَعَدتُّكُمْ فَأَخْلَفْتُكُمْ
And I too promised you, but I betrayed you.
Allah said in another Ayah,
يَعِدُهُمْ وَيُمَنِّيهِمْ وَمَا يَعِدُهُمْ الشَّيْطَـنُ إِلاَّ غُرُوراً
He (Shaytan) makes promises to them, and arouses in them false desires; and Shaytan's promises are nothing but deceptions. (4:120)
وَمَا كَانَ لِيَ عَلَيْكُم مِّن سُلْطَانٍ
I had no authority over you,
Shaytan will say, `I had no proof for what I called you to, nor evidence for what I promised you,
إِلاَّ أَن دَعَوْتُكُمْ فَاسْتَجَبْتُمْ لِي
except that I called you, and you responded to me.
even though the Messengers establish the proof and unequivocal evidences against you and affirmed the truth of what they were sent to you with. But you disobeyed the Messengers and ended up earning this fate,
فَلَ تَلُومُونِي
So blame me not, (today),
وَلُومُواْ أَنفُسَكُم
but blame yourselves,
because it is your fault for defying the proofs and following me in the falsehood that I called you to.'
Shaytan will say next,
مَّا أَنَاْ بِمُصْرِخِكُمْ
I cannot help you,
I cannot benefit, save, or deliver you from what you are suffering,
وَمَا أَنتُمْ بِمُصْرِخِيَّ
nor can you help me.
nor can you save me and deliver me from the torment and punishment I am suffering,
إِنِّي كَفَرْتُ بِمَأ أَشْرَكْتُمُونِ مِن قَبْلُ
I deny your former act of associating me (Shaytan) as a partner with Allah.
or because you associated me with Allah before,' according to Qatadah.
Ibn Jarir commented;
"I deny being a partner with Allah, the Exalted and Most Honored."
This opinion is the most plausible, for Allah said in other Ayat,
وَمَنْ أَضَلُّ مِمَّن يَدْعُو مِن دُونِ اللَّهِ مَن لاَّ يَسْتَجِيبُ لَهُ إِلَى يَوْمِ الْقِيَـمَةِ وَهُمْ عَن دُعَأيِهِمْ غَـفِلُونَ
وَإِذَا حُشِرَ النَّاسُ كَانُواْ لَهُمْ أَعْدَاءً وَكَانُواْ بِعِبَادَتِهِمْ كَـفِرِينَ
And who is more astray than one who calls on others besides Allah, such as will not answer him till the Day of Resurrection, and who are (even) unaware of their calls to them!
And when mankind are gathered, they will become their enemies and will deny their worshipping. (46:5-6)
and,
كَلَّ سَيَكْفُرُونَ بِعِبَـدَتِهِمْ وَيَكُونُونَ عَلَيْهِمْ ضِدّاً
Nay, but they (the so-called gods) will deny their worship of them, and become opponents to them. (19:82)
Allah said next,
إِنَّ الظَّالِمِينَ لَهُمْ عَذَابٌ أَلِيمٌ
Verily, there is a painful torment for the wrongdoers."
إِنَّ الظَّالِمِينَ
(Verily, the wrongdoers),
who deviate from truth and follow falsehood, will earn a painful torment.
It appears that this part of the Ayah narrates the speech that Shaytan will deliver to the people of the Fire after they enter it, as we stated.
Amir Ash-Sha`bi said,
"On the Day of Resurrection, two speakers will address the people. Allah the Exalted will say to `Isa, son of Maryam,
أَءَنتَ قُلتَ لِلنَّاسِ اتَّخِذُونِى وَأُمِّىَ إِلَـهَيْنِ مِن دُونِ اللَّهِ
Did you say unto men:"Worship me and my mother as two gods besides Allah!" (5:116)
until,
قَالَ اللَّهُ هَـذَا يَوْمُ يَنفَعُ الصَّـدِقِينَ صِدْقُهُمْ
Allah will say:"This is a Day on which the truthful will profit from their truth." (5:119)
Shaytan, may Allah curse him, will stand and address the people,
وَمَا كَانَ لِيَ عَلَيْكُم مِّن سُلْطَانٍ إِلاَّ أَن دَعَوْتُكُمْ فَاسْتَجَبْتُمْ لِي
I had no authority over you except that I called you, and you responded to me.
Allah after mentioning the final destination of the miserable ones, who earned the disgrace and torment and having to listen to Shaytan address them, then He mentioned the final destination of the happy ones.
Tafsir Ibn Kathir 14:22