142. That is: Now no quarters should be shown to the hypocrites, but they should be dealt with strictly and firmly, and if necessary, force should be used against them to the extent that may be required. The command for strict dealing was given because their hypocrisy had been disclosed and their disbelief had come out in the open. These were so-called Muslims, but there was no difference between them and the disbelievers in the matter of their hostility towards Islam. They were guilty of uttering blasphemy, but besides they had not left any stone unturned in damaging Islam, discouraging Muslims and creating mischief among the Muslims; so much so that they had even plotted against the Prophet (Peace be upon him). Therefore, it had become necessary that these snakes in the sleeves be dealt with like the enemies.

143. They had conspired and plotted against Islam and its Prophet in many ways, but fortunately none of their schemes fructified.

144. Before the migration of the Prophet to Madina, the economic condition of the general population of that city was not good. After his arrival, when Madina became the capital city of the Islamic state, the trade of the city picked up, and thereafter when the Muslims went on winning victory after victory, people of Madina became richer and quite well to do. In this way Allah widened their means of livelihood from His bounty and the favours of the prophet blessed them. But these hypocrites in return adopted the attitude of rejection with Allah and enmity with His Messenger.

145. It may be noted that to turn away from Allah after making a covenant with Him and speaking lies repeatedly helps hypocrisy to settle in a person’s heart permanently.

146. On the occasion of the Tabuk Expedition. in view of the expenses involved in the journey and the impending war. there was need for the Muslims to spend in the cause of Allah freely and without reservations. On this important occasion the hypocrites not only withheld their hands from spending in the cause of Allah but also taunted those Muslims who had contributed generously by saying that they were doing so to show off, and ridiculed the efforts of those poor Muslims who could offer only the meagre amounts that they could earn by putting in manual labour, and they said that Allah does not want such meagre amounts of their charity.

147. The appearance of these hypocrites is that of the Muslims, because they offer prayers and pay zakat, therefore, it is likely that the Prophet may request for forgiveness for them from Allah, being misled by their appearances, but since they nurse the feelings of disbelief against Allah and His messenger in their hearts, Allah will never forgive them. In the sight of Allah as the sin of polytheism is unforgivable similarly the sin of disbelief is also unforgivable.

It may be noted that seventy times has been mentioned to denote large number of times and not any actual figure, and the idea is to state emphatically that even the prayer of the prophet in favour of the hypocrites is not acceptable to Allah, even if the prophet prays for them a large number of times.

Almost a similar point is made in Surah Munafiqoon which was revealed earlier than this Surah, Taubah.