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He who sits in the skies will laugh, God will ridicule them.
Will laugh... will ridicule... will speak
They serve the present tense.
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 ...