And indeed; they take them while it is the case that He has revealed upon you; O nation; the truthful among you; and the hypocrites; in the Book; that is: in the Surah of 'Al-An'am'; revealed in the honored Mecca; the prohibition against sitting with them; let alone their allegiance; do you not fear the might of the One who has forbidden you from that, that He may strike you with a humiliation from which you will never escape? Because they do not cease from disbelief in the signs of Allah; for their allegiance is not permissible in any case; except when turning away from disbelief; and that is what is meant by His saying: that is: that when you hear the signs of Allah; that is: of the Majestic and the Generous; and since hearing is general; He clarified the intended meaning by His saying: they disbelieve in it; that is: they conceal what it has manifested of evidence; from any disbeliever; whether from the Jews or others; and they mock it; that is: it is sought with great insistence that it be something that is mocked; so do not sit with them; that is: those who do that with it; until they engage; and He expressed the beginning with engaging; hinting that their words do not lack something out of place; symbolizing the prohibition against sitting with them in every case; in a conversation other than it; so this is a prohibition from merely sitting with them; so how about their allegiance?! And since the verse of 'Al-An'am' is Meccan; it was limited to merely turning away; and cutting off sitting; due to the inability to deny except with the heart; but this verse is Medinan; so the change upon its revelation with the tongue; and the hand; is possible for every Muslim; so the one who sits without denial is pleased; and for this reason, He explained by saying: indeed, if you sit with them; while they do that; you are like them; that is: in disbelief; because sitting with the one who openly shows faith; while declaring disbelief; indicates that his showing what he has shown is hypocrisy; and that he is pleased with what this disbeliever declares; and being pleased with disbelief is disbelief; so the conclusion of the verse is strongly emphasized by gathering the two groups in Hell; by His saying - resuming the answer to the question of what the similarity is -: indeed, Allah; that is: the One whose knowledge encompasses; so His power is complete; the Gatherer; and since the state of the hidden is more important; He preceded His saying: the hypocrites; that is: those who show faith; while concealing disbelief; so they sit with those who hear him disbelieving; and the disbelievers; that is: those who openly declare their disbelief; due to their firm establishment in it; in Hell; which is the prison of the King; all together; as He gathered them with them in the council of disbelief; which is a slander against the King of Kings; and the equality between them in disbelief; by sitting with them; indicates the equality between the sinner and his companion in mixing; without denial.