Then he explained their audacity towards Allah, the Most High, by saying: ﴿That﴾ meaning the far deviation from the actions of the people of generosity, distancing them from Allah ﴿by saying﴾ falsely about Allah - as has been previously explained in Surah Al-Baqarah ﴿The Fire will not touch us except for a few days﴾. And since the context here is to emphasize their audacity towards the great matters due to their disdain for the punishment, for their underestimation of its duration and the explicit declaration of killing those who command justice in general and the nullification of deeds, and since the gathering of the few may be borrowed for the many, it confirmed their intention of the reality of the few with another gathering of the few. It was said regarding what is more appropriate in describing the gathering of the few for what does not comprehend with a gathering that compels it: ﴿Numbered﴾. And time prolonged while they remained upon this falsehood until they became accustomed to it and felt secure in it, for no one has denied a truth except that he was punished by confirming it with falsehood, and no people have abandoned a Sunnah except that they revived an innovation. Although their lying also led them to underestimate the punishment of Allah, which should not be underestimated in any part of it, even if it is little.

And when they attributed that to the Book and made it a religion, he said: ﴿And they were deceived﴾. Al-Harali said: It is from deception, which is the concealment of the trick in the form of advice - it has ended. ﴿In their religion what they were﴾ meaning by what they were prepared for and created upon ﴿they fabricate﴾ meaning they deliberately lie about it. Al-Harali said: The wonders in their rejection of the truth of Allah, glorified and exalted is He, and their tranquility in their falsehood. It has ended.