Tafseer Ibn Kathir of AN NAHL [105]

إِنَّمَا يَفْتَرِي الْكَذِبَ الَّذِينَ لاَ يُؤْمِنُونَ بِآيَاتِ اللّهِ وَأُوْلـئِكَ هُمُ الْكَاذِبُونَ

They only invent falsehood who do not believe in the verses of Allah , and it is those who are the liars.