Psalms 2:4

4 The one enthroned
Heb “sitting.” The Hebrew verb יָשַׁב (yashav) is here used metonymically of “sitting enthroned” (see Pss 9:7; 29:10; 55:19; 102:12; 123:1).
in heaven laughs in disgust;
As the next line indicates, this refers to derisive laughter. The Hebrew imperfect verbal forms in vv. 4–5 describe the action from the perspective of an eyewitness who is watching the divine response as it unfolds before his eyes.

the Lord taunts
Or “scoffs at”; “derides”; “mocks.”
them.
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