The excusers are those who excuse themselves in the matter, if they fall short in it and delay and do not strive. Its reality is that it suggests they have an excuse for what they do, while they have no excuse. Or the excusers, with the ت (taa) merged into the ذ (thaa) and its movement transferred to the ع (ayn), and it is permissible in Arabic to break the ع (ayn) for the meeting of two consonants and to round it to follow the م (meem). However, no reading has been established with them. They are those who excuse themselves with falsehood, as in His saying: 'They will excuse themselves to you when you return to them.' And it has been read: the excusers, with the lightening of the letters.

And he is the one who strives for an excuse and gathers in it. It was said: They are the tribes of Asad and Ghatafan. They said: 'We have families, and we are in hardship, so grant us permission to stay behind.' It was said: They are the group of Amir ibn al-Tufail. They said: 'If we go with you, the Bedouins of Tayy will raid our families and our livestock.' So he, blessings and peace be upon him, said: 'Allah will suffice me of you.' And from Mujahid.

A group from Ghifar excused themselves, but Allah did not excuse them. And from Qatadah: They excused themselves with lies. And it has been read: the excusers with the emphasis on the ع (ayn) and ذ (thaa), from تعذر (ta'adhara) meaning to excuse oneself. And this is incorrect, because the ت (taa) is not merged into the ع (ayn) as it is merged into the ط (taa), ز (zaa), and ص (saa), in the mutawwi'een and azka and asdaaq. It was said: The excusers are meant in the soundness, and with this the excusers and the excusers are explained, according to the reading of Ibn Abbas, may Allah be pleased with him, those who did not fall short in the excuse. And those who lied against Allah and His Messenger are the hypocrites of the Bedouins who did not come and did not excuse themselves, thus it became evident that they lied against Allah and His Messenger in their claim of faith. And Ubayy read: they lied, with emphasis. 'Surely, those who disbelieved among them from the Bedouins will suffer a painful punishment in this world by killing, and in the Hereafter by fire.