أَهُمْ خَيْرٌ أَمْ قَوْمُ تُبَّعٍ وَالَّذِينَ مِن قَبْلِهِمْ ۚ أَهْلَكْنَاهُمْ ۖ إِنَّهُمْ كَانُوا مُجْرِمِينَ (37)
(44:37) Are these better or the people of Tubba *32 and those who went before them? We destroyed them for they were a criminal people. *33
*32) Tubba was the title of the kings of the Himyarites, like the titles of Khosroes, Caesar, Pharaoh etc. which have been associated with the kings of different countries. They were a branch of the Sabaeans, who attained domination over Saba in 115 B.C. and puled it till 300 A.D. They have been a well known people of Arabia for centuries. (For details, see E.N. 37 of Surah Saba).
*33) This is the first answer to the disbelievers' objection; it means: No individual group or nation which denies the Hereafter can help becoming criminal. Perversion of the morals is its inevitable result, and human history bears evidence that whichever nation adopted this view of life ultimately perished. As for the question: Are they better or the people of Tubba' or the people before them? ii means this: The disbelievers of Makkah have not been able to attain to the prosperity and splendour that became the lot of the people of Tubba' and of the people of Saba and of the people of Pharaoh and others before them. But this material prosperity and worldly splendour could not save them from the consequences of their moral degeneration. How will then the chiefs of the Quraish be saved from destruction on the strength of their puny resources and wealth? (For details, see E.N.'s 25 to 36 of Surah Saba).