Commentary
The two verses cited above admonish those who missed to join the expedition of Tabuk for no valid reason. They have also been told that they did what was not proper. Then the verses describe the merits of people who take part in Jihad and tell us about the great rewards they get for everything they do there. Included here is the causing of hurt or loss to the enemy and the using of a strategy that infuriates the adversary. All these are good deeds, and worthy of thawab (reward from Allah).
Allah, the Exalted and Most Honored, criticizes the people of Al-Madinah and the bedouins around it, who did not participate in the battle of Tabuk with the Messenger of Allah . They sought to preserve themselves rather than comfort the Messenger during the hardship that he suffered in that battle. They incurred a loss in their share of the reward, since,
(they suffer neither Zama'), thirst,
(nor Nasab), fatigue,
(nor Makhmasah), hunger,
(nor they take any step to raise the anger of disbelievers), by strategies of war that would terrify their enemy,
(nor inflict), a defeat on the enemy,
(but is written to their credit) as compensation for these steps that are not under their control, but a consequence of performing good deeds that earn them tremendous rewards,
(Surely, Allah wastes not the reward of the doers of good.) Allah said in a similar Ayah,
(Certainly We shall not make the reward of anyone who does his (righteous) deeds in the most perfect manner to be lost)