He who sits in the heavens laughs.
The Lord mocks them. Bible see other translations

“laughs.” This verse is not saying that God laughs at wicked people who defy him as if He had contempt for them and could not wait to destroy them. Many verses show how much it hurts God’s heart when people reject Him. In Ezekiel 33:11 God says, “I have no pleasure in the death of the wicked; but desire that the wicked turn from his way and live. Turn! Turn from your evil ways; for why will you die, O house of Israel?”

God does not laugh at people’s rejection of him, but He laughs at their efforts to defeat Him—meaning He finds their efforts futile and foolish. He created the universe from nothing, and no power can prevail against Him. He laughs at the foolishness of anyone thinking they can somehow defeat God.

Commentary for: Psalms 2:4