Commentary
Mentioned in the previous verses were hypocrites who came up with false excuses at the time Jihad forces were getting ready to march out and succeeded in being allowed to stay behind. The present verses mention those who visited the Holy Prophet ﷺ after his return from Jihad and offered false excuses for their absence from it. These verses had been revealed before his return to Madinah and had told him beforehand about the forthcoming event, that is, the hypocrites will come to him as soon as he reaches Madinah and will offer their excuses. And so it happened.
Three instructions about them have been given to the Holy Prophet ﷺ in the verses cited above. These are as follows:
1. When they come to make excuses, they should be told that they do not have to make false excuses for they were not going to be believed in their word. Allah Ta` ala had already told the Holy Prophet ﷺ about the condition of their thinking and doing including the details of their wicked plans and secret intentions. This was enough to prove that they were liars, therefore, offering excuses makes no sense. After that, it was said: وَسَيَرَى اللَّـهُ عَمَلَكُمْ (And Allah will see what you do...). Here, respite has been given to them so that they could still make their Taubah (repentance), renounce Nifaq (hypocrisy) and become true Muslims - because, the wording of the text stipulates that Allah and His Messenger shall see what they do and how they do it. In other words, action shall be taken in consonance with their behavior pattern. If they repented sincerely and became true Muslims, their sins shall stand forgiven. Otherwise, these false excuses were not going to do them any good.
Allah said that when the believers go back to Al-Madinah, the hypocrites will begin apologizing to them.
(Say "Present no excuses, we shall not believe you."), we shall not believe what you say,
(Allah has already informed us of the news concerning you.) Allah has exposed your news to us,
(Allah and His Messenger will observe your deeds.) your actions will be made public to people in this life,
(In the end you will be brought back to the All-Knower of the unseen and the seen, then He (Allah) will inform you of what you used to do.) Allah will inform you of your deeds, whether they were good or evil, and will recompense you for them. Allah said that the hypocrites will swear to the believers in apology, so that the believers turn away from them without admonishing them. Therefore, Allah ordered disgracing them by turning away from them, for they are,
(Rijs) meaning, impure inwardly and in their creed. Their destination in the end will be Jahannam,
(a recompense for that which they used to earn.) of sins and evil deeds. Allah said that if the believers forgive the hypocrites when they swear to them,
(certainly Allah is not pleased with the people who are Fasiqin.) who rebel against the obedience of Allah and His Messenger . `Fisq', means, `deviation'.