التفسير التبليغي
(And when it is said to them, 'Bow down,' they do not bow down.) (48)
(And when it is said to them, 'Bow down,' they do not bow down): When it is said to them: submit to the truth, they do not submit.
Bowing (rukūʿ) is mentioned without prostration (sujūd) because it is a lesser degree of submission to Allah the Almighty.
Whoever is too arrogant to bow down is even more arrogant to prostrate.
Those who did not bow down to their Creator in this world will not be able to do so on the Day of Resurrection.
(Bow down): Whoever does not comply with Allah's command has committed a grave offense.
(Bow down): This part is specifically mentioned because it signifies submission and obedience.
The implication of the verse of woe here is to explain that woe is a consequence of their not bowing down to Allah.
They persisted in defiance and arrogance, so they will certainly suffer a great affliction.
Source: التفسير التبليغي