His saying, exalted is He: "O you who have believed, do not take the disbelievers as allies instead of the believers. Do you wish to assign Allah against you a manifest authority?" "Indeed, the hypocrites are in the lowest depths of the Fire, and you will not find for them a helper." "Except for those who repent, correct themselves, hold fast to Allah, and dedicate their religion to Allah. Those will be with the believers, and Allah will give the believers a great reward." "What would Allah do with your punishment if you are grateful and believe? And ever is Allah Appreciative and Knowing." His address, exalted is He, includes - by the apparent ruling - the hypocrites who outwardly display faith; for in the wording there is gentleness towards them; and they are meant by His saying, exalted is He: "Do you wish to assign Allah against you a manifest authority?" Because the warning is only for those who have engaged in some action leading to this state; and the sincere believers have never engaged in any of that; and this inclination is supported by His saying, exalted is He: "instead of the believers"; meaning: the knowledgeable and sincere believers are absent from this allegiance; and this is not said to the sincere believers; rather the meaning is: O you who have shown faith and adhered to its requirements. And "the authority" is the proof; and it is a word that can be feminine or masculine; and the masculine is more common; and it is the language of the Qur'an, wherever it occurs; and when the authority is named for the one in charge, it is on the omission of a genitive; and the estimation is: the possessor of authority; meaning: the possessor of proof over the people; as he is their manager and the one looking into their benefits. Then He informed, exalted is He, about the hypocrites that they are in the lowest depths of the Fire of Hell; and it has levels, some above others; seven; layer upon layer; the highest of them is Hell; and all of them may be referred to by the name of the upper layer; so the hypocrites who outwardly display faith and conceal disbelief are in the lowest layer of the Fire; because they are worse in misguidance than the disbelievers; and they are more firmly established in harming the Muslims. Ibn Kathir, Nafi, and Abu Amr read: "in the lowest depths" with an open 'ra'; and Hamza, Al-Kisai, Al-Amash, and Yahya ibn Thawban read: "in the lowest depths" with a silent 'ra'; and there is a difference reported from Asim; so it was narrated from him both the opening and the silence; and they are two languages; Abu Ali said: like "the candle" and "the wax" and similar. It was narrated from Abu Huraira, Abdullah ibn Mas'ud, and others that they said: "The hypocrites are in the lowest depths of the Fire; in coffins of the Fire; which are closed upon them." And "the helper" is a form of exaggeration from "the help."

Then Allah, glorified and exalted is He, excluded the repentant from the hypocrites. Among the conditions for the repentant is that he corrects his saying and his action. He should hold fast to Allah, meaning he should make Him his refuge and shelter. He should dedicate his religion sincerely to Allah, the Most High; otherwise, he is not a repentant. Hudhayfah ibn al-Yaman, in the presence of Abdullah ibn Mas'ud, said: 'By Allah, a group of people who were hypocrites will certainly enter Paradise.' Abdullah ibn Mas'ud replied: 'And what do you know about that?' Hudhayfah became angry and moved away. When they dispersed, Alqamah passed by him and called him, saying: 'Indeed, your companion knows what you said.' Then he recited the verse: 'Except for those who repent and correct themselves and hold fast to Allah' [Quran 4:146]. Allah, the Most High, informed that they are with the believers in the mercy of Allah and in the abodes of Paradise. Then He promised the believers a great reward.

And the letter 'ya' was omitted from 'yu'ti' in the mushaf for ease, as said by Al-Zajjaj, due to its being silent and the lam in 'Allah' being silent as well, just as it was omitted in His saying: 'The Day the Caller calls' [Quran 50:41]. Similarly, in 'We will call the keepers' [Quran 96:18], and there are many such examples. The great reward is eternal life in Paradise.

Then Allah, the Most High, said to the hypocrites: 'What would Allah do with your punishment if you are grateful?' [Quran 4:147], meaning: what benefit would it be for Him in that, or what need? Gratitude in reality can only be accompanied by faith; however, He mentioned faith for emphasis and to highlight the greatness of its position. Then Allah, the Most High, promised by saying: 'And Allah is Appreciative and Knowing' [Quran 4:147], meaning He accepts the smallest deed and increases it; that is gratitude from Him to His servants.

The 'Appreciative' refers to animals that eat little, and their bodies become apparent. The Arabs say in a similar context: 'More appreciative than a green shoot,' because it is said to become green and flourish with the dew of the clouds without rain. In His saying: 'Knowing,' there is a warning and an encouragement towards sincerity.