Whoever disbelieves is a substitute for those who do not believe in the signs of Allah, on the condition that "And those are the liars" is an interruption between the substitute and the substituted. The meaning is: Only those who fabricate lies are the ones who disbelieve in Allah after their faith.

And he excluded from them the coerced, so he is not included under the ruling of fabrication. Then he said: "But whoever's breast is expanded with disbelief," meaning he is pleased with it and believes in it, "upon them is the wrath of Allah." It is permissible that it be a substitute for the subject which is "those" as: "And whoever disbelieves in Allah after his faith, they are the liars." Or from the predicate which is "the liars," as: "And those are from those who disbelieve in Allah after their faith." It is also permissible for it to be an accusative of blame. They have allowed that "Whoever disbelieves in Allah" is a conditional subject, and its response is omitted, because the response of "whoever's breast is expanded" indicates it, as if it were said: Whoever disbelieves in Allah, upon them is the wrath, except for the coerced. But whoever's breast is expanded with disbelief, upon them is the wrath.

It has been narrated that some people from the people of Mecca were tempted and apostatized from Islam after entering it, and among them were those who were coerced, so they uttered the words of disbelief while believing in faith. Among them were Ammar, and his parents - Yasir and Sumayyah - and Suhayb, and Bilal, and Khabbab, and Salim: they were tortured. As for Sumayyah, she was tied between two camels and a spear was brought to her before her, and they said: "You have converted because of the men, so you are killed," and Yasir was killed, and they were the first two martyrs in Islam. As for Ammar, he gave them what they wanted with his tongue under coercion. It was said: O Messenger of Allah, indeed Ammar has disbelieved. He said: "No, indeed Ammar is filled with faith from his head to his feet, and faith has mixed with his flesh and blood." Ammar came to the Messenger of Allah ﷺ while he was crying, and the Prophet ﷺ wiped his eyes and said: "What is wrong with you! If they return to you, then return to them with what you said." Among them was Jabr, the freedman of Al-Hadhrami, who was coerced by his master, so he disbelieved, then his master became Muslim and he became Muslim, and their Islam was good, and they migrated.

It has been narrated that Musaylimah captured two men and said to one of them: "What do you say about Muhammad?" He said: "The Messenger of Allah." He said: "And what do you say about me?" He said: "You too," so he let him go. He said to the other: "What do you say about Muhammad?" He said: "The Messenger of Allah." He said: "And what do you say about me?" He said: "I am deaf." He repeated it three times, and he repeated his answer, so he killed him. This reached the Messenger of Allah ﷺ, and he said: "As for the first, he took the concession of Allah. And as for the second, he spoke the truth, so congratulations to him."

If you say: Which of the two actions is better, the action of Ammar or that of his parents? I say: Rather, the action of his parents, because in leaving taqiyyah and being patient upon killing is an honor for Islam. It has been narrated that Musaylimah took two men from the Muslims and brought them to him. He said to one of them: "Do you testify that Muhammad is the Messenger of Allah?" He said: "Yes." He said: "Do you testify that I am the Messenger of Allah?" He put his hands to his ears and said: "I am deaf." He repeated it, and he said the same, so he ordered his killing. He said to the other: "Do you testify that Muhammad is the Messenger of Allah?" He said: "Yes." He said: "Do you testify that I am the Messenger of Allah?" He said: "Yes," so he let him go. He came to the Prophet ﷺ and said: "I am doomed." He said: "What is your matter?" He informed him of his story and that of his companion. He said: "As for your companion, he remained upon his faith. And as for you, you took the concession."

Abd al-Razzaq narrated in the tafsir from Ma'mar who said: I heard that Musaylimah captured two men and he mentioned it similarly. Al-Wahidi mentioned in the Maghazi that the name of the slain was Habib ibn Zayd, the uncle of Abbad ibn Tamim, and the name of the other was Abdullah ibn Wahb al-Aslami. He said: And he was among the rear guard. They mentioned that he cut him into pieces and burned him with fire. This is an indication of the warning, and that anger and punishment will befall them due to their preference for this world over the Hereafter, and their deserving of Allah's abandonment because of their disbelief. And those are the heedless, complete in heedlessness, of whom no one is more heedless, because heedlessness about contemplating the consequences is the ultimate and final form of heedlessness.