Tafsir for verse: 107:5
ٱلَّذِينَ هُمۡ عَن صَلَاتِهِمۡ سَاهُونَ ٥ ﴿5
5who are neglectful of their Salāh,
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Commentary

And when the ruling is only about the essence of the matter without considering its description by action, it is known that the intended meaning is only those who are obligated to pray. This is because whoever is engaged in it is like his saying, blessings and peace be upon him, "Allah does not accept the prayer of a menstruating woman except with a headscarf." Therefore, He described them by saying: ﴿Those who are﴾, meaning with their inner selves and pure intentions. And when the intention was to indicate their negligence, He said: ﴿About﴾, without in ﴿their prayer﴾, meaning it is worthy of being attributed to them due to its obligation upon them and its necessity for their interests and benefits through purification and others. ﴿Negligent﴾, meaning deeply rooted in negligence about it, neglecting it, and showing little concern for it, with little attention to it. This is clarified by the fact that Ibn Mas'ud, may Allah be pleased with him, read "Lahoon". The benefit of expressing it with this description indicates that it is established for them in a way that requires them not to mention it from their own selves at all. Therefore, He revealed it with what follows. Al-Baghawi narrated that the Prophet, blessings and peace be upon him, was asked about the verse and said: "It is wasting time." And from Ibn Abbas, may Allah be pleased with both of them, that he said: They are the hypocrites who leave the prayer when they are absent and pray it when they are present with the people.

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