His saying, exalted and majestic is He:

"And what prevented them from having their expenditures accepted from them except that they disbelieved in Allah and in His Messenger, and they do not come to prayer except while they are lazy, and they do not spend except while they are unwilling." "So let not their wealth or their children impress you. Allah only intends to punish them by it in this worldly life, and that their souls should depart while they are disbelievers." "And they swear by Allah that they are indeed with you, while they are not with you; but they are a people who are afraid."

It is possible that the meaning of the verse is: And what has prevented them from being accepted except for the fact that they disbelieved in Allah. So the first "that" - on this - is in the position of a genitive, its verb being the action when the genitive is removed, and the second "that" is in the position of a nominative, a subject for which it is intended. And it is possible that the meaning is: And what has prevented them from the acceptance of their expenditures except for their disbelief. So the first - on this - is in the position of a nominative, and it is possible that the meaning is: And what has prevented them from the acceptance of their expenditures except their disbelief, so the second is in the position of a nominative subject.

Ibn Kathir, Nafi, Ibn Amir, and Asim read: "that their expenditures be accepted from them." Hamzah, Al-Kisai, and Nafi - as narrated from him - read: "that their expenditures be accepted from them" with a "ya." Al-Araj read differently from him: "that their expenditure be accepted from them" with a "ta" from above and the singular of expenditure. Al-Amash read: "that their charities be accepted from them." A group read: "that we accept from them their expenditure" with a "nun" and the accusative of expenditure. "Lazy" is the plural of "lazy one," and "lazy one" if it is feminine is "lazy one" and does not decline in any way, and if it is feminine "lazy one" then it does decline in the indefinite.

Then He informed about them, blessed and exalted is He, that they "do not spend except with reluctance" since they do not intend by it the face of Allah nor the love of the believers. So nothing remains except the loss of wealth, which is certainly among their dislikes.

And His saying, exalted is He: "So let not their wealth impress you" - this verse belittles the status of the hypocrites and explains Allah's granting of wealth and children to them by His will to punish them with it. There is a difference of opinion regarding the nature of the punishment. Qatadah said: There is a precedence and delay in the speech, so the meaning is: "So let not their wealth or their children impress you in this worldly life. Allah only intends to punish them with it in the Hereafter." Al-Hasan said: The nature of the punishment is that it is what He has obligated upon them in it from the performance of zakat and spending in the way of Allah.

Qadi Abu Muhammad, may Allah have mercy on him, said: The pronoun in His saying: "by it" in this saying refers only to the wealth.

Ibn Zayd and others said: The punishment is the calamities of this world, and its trials are for them a punishment, as they are not rewarded for them. And this saying, although it encompasses the saying of Al-Hasan, the saying of Al-Hasan is strengthened by specifying that their punishment by being obligated to the Shari'ah is greater than their punishment by other calamities, and that is due to the conjunction of humiliation and defeat with the commands of the Shari'ah for them. His saying: "and that their souls should depart" it is possible that he means: and they die upon disbelief, and it is possible that he means: and their souls depart due to the severity of the punishment that befalls them.

And His saying: ﴿And they are disbelievers﴾ is a sentence in the position of a state according to the first interpretation, and it is not necessary for that according to the second interpretation. And His saying, exalted is He: ﴿And they swear﴾, Allah, exalted is He, informed about the hypocrites that they swear that they are among the believers in religion and law. Then He informed, exalted is He, about them - in general, not specifically - that they are not among the believers. Rather, they are frightened of them, so they show faith while they conceal hypocrisy. The difference is: fear, and the coward is the one who is afraid. And in the proverb: 'And a coward is better than two lovers.'