Tafsir for verses: 9:93, 9:94
۞ إِنَّمَا ٱلسَّبِيلُ عَلَى ٱلَّذِينَ يَسۡتَـٔۡذِنُونَكَ وَهُمۡ أَغۡنِيَآءُۚ رَضُواْ بِأَن يَكُونُواْ مَعَ ٱلۡخَوَالِفِ وَطَبَعَ ٱللَّهُ عَلَىٰ قُلُوبِهِمۡ فَهُمۡ لَا يَعۡلَمُونَ ٩٣ ﴿93 يَعۡتَذِرُونَ إِلَيۡكُمۡ إِذَا رَجَعۡتُمۡ إِلَيۡهِمۡۚ قُل لَّا تَعۡتَذِرُواْ لَن نُّؤۡمِنَ لَكُمۡ قَدۡ نَبَّأَنَا ٱللَّهُ مِنۡ أَخۡبَارِكُمۡۚ وَسَيَرَى ٱللَّهُ عَمَلَكُمۡ وَرَسُولُهُۥ ثُمَّ تُرَدُّونَ إِلَىٰ عَٰلِمِ ٱلۡغَيۡبِ وَٱلشَّهَٰدَةِ فَيُنَبِّئُكُم بِمَا كُنتُمۡ تَعۡمَلُونَ ٩٤ ﴿94
93Blame lies, in fact, on those who ask you permission despite being rich. They are happy being with women who sit back. Allah has sealed their hearts; so they do not know. 94They will make excuses to you when you return to them. Say, “Do not make excuses. We shall never believe you. Allah has told us the facts about you. Allah will see what you do, and His Messenger as well. Then you shall be returned to the Knower of the Seen and the Unseen, and He will tell you what you have been doing.”
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Commentary

If you say: What is the position of 'they are pleased'? I say: It is a new statement, as if it were said: Why did they seek permission when they are wealthy? It was said: They are pleased with lowliness and degradation and being counted among the laggards. And Allah has sealed their hearts, meaning that the reason for their seeking permission is their contentment with lowliness and Allah's abandonment of them. If you say: Is it permissible for the saying 'I do not find' to be a new statement like it, as if it were said: When they come to you to carry them, they turn away? It was said: What is wrong with them turning away weeping? It was said: I said I do not find what to carry you on. However, it is in between condition and consequence like an interruption. I said: Yes, and it is appropriate that 'we will not believe you' is a reason for the prohibition of making excuses, because the aim of the one making excuses is to be truthful in what he excuses himself with. If he knows that he is lying, he must abandon it. And the saying 'Indeed, Allah has informed us of your news' is a reason for the negation of their belief, because Allah, the Exalted, when He revealed to His Messenger the information about their news and what is in their hearts of evil and corruption, it does not align with that to believe them in their excuses. And Allah will see your deeds: Will you repent or remain in your disbelief? Then you will be returned to Him, and He is All-Knowing of the unseen, the witnessed, the secret, and the open, and He will reward you accordingly.

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