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He who sits in the skies will laugh, God will ridicule them.

Rashi

Will laugh... will ridicule... will speak

They serve the present tense.

Ibn Ezra

He who sits

Since he mentioned The kings of the Earth take a stand, he said opposed to them: He who sits in the skies, for they are above, over the man.

The Gaon said that the intention of will laugh is that He will put them to laughter and to ridicule. And the correct [explanation is] that [His] Name created ...