Tafsir for verses: 4:145, 4:146
إِنَّ ٱلۡمُنَٰفِقِينَ فِي ٱلدَّرۡكِ ٱلۡأَسۡفَلِ مِنَ ٱلنَّارِ وَلَن تَجِدَ لَهُمۡ نَصِيرًا ١٤٥ ﴿145 إِلَّا ٱلَّذِينَ تَابُواْ وَأَصۡلَحُواْ وَٱعۡتَصَمُواْ بِٱللَّهِ وَأَخۡلَصُواْ دِينَهُمۡ لِلَّهِ فَأُوْلَٰٓئِكَ مَعَ ٱلۡمُؤۡمِنِينَۖ وَسَوۡفَ يُؤۡتِ ٱللَّهُ ٱلۡمُؤۡمِنِينَ أَجۡرًا عَظِيمٗا ١٤٦ ﴿146
145Surely, the hypocrites are in the lowest level of the Fire, and you shall never find for them a helper 146- except those who repent and correct themselves and hold on to Allah and make their Faith pure for Allah. So, those are with the believers, and Allah will give the believers a great reward.
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Commentary

The lowest depth is the layer that is at the bottom of Hell. The Fire has seven depths, and it is named so because they are successive and stacked one above the other. It is recited with the ر (ra) being silent, but the preferred way is to pronounce it, as they say: 'the depths of Hell.' If you ask: Why is the hypocrite punished more severely than the disbeliever? I say it is because he is like him in disbelief, and in addition to his disbelief, he mocks Islam and its people and engages in deceit. They [the hypocrites] rectify what they have corrupted of their secrets and conditions during their hypocrisy, and they hold fast to Allah and trust in Him as the sincere believers do. They dedicate their religion to Allah, seeking nothing from their obedience except His face. Those are with the believers; they are the companions of the believers and their friends in both abodes. And Allah will grant the believers a great reward, in which they will share and participate with them. If you ask: Who is the hypocrite? I say: In the Sharia, he is one who shows faith outwardly while concealing disbelief inwardly. As for the designation of one who commits acts that lead to disbelief as a hypocrite, it is for severity, like the saying: 'Whoever deliberately abandons the prayer has disbelieved.' And from it is the saying of blessings and peace be upon him: 'Three traits characterize a hypocrite, even if he fasts, prays, and claims to be a Muslim: when he speaks, he lies; when he promises, he breaks his promise; and when he is entrusted, he betrays.' It was said to Hudhayfah, may Allah be pleased with him: Who is the hypocrite? He said: The one who describes Islam but does not act upon it. It was said to Ibn Umar: We enter upon the ruler and speak one way, and when we leave, we speak contrary to that. He said: We used to consider that hypocrisy. And from Al-Hasan: There was a time of hypocrisy that was severe, and he woke up one day having been given a turban, a sword, and a robe, referring to Al-Hajjaj.

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Al-ZamakhshariAbū al-Qāsim Maḥmūd ibn ʿUmar al-Zamakhsharī
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