39. This sentence has two meanings:
(1) That Allah will render vain and fruitless all those works which they had performed as good works, and they will get no reward whatever for them in the Hereafter.
(2) That all the devices that they are adopting to obstruct the way of Allah and His Messenger’s (peace be upon him) religion will prove ineffective and fruitless.
40. In other words, the deeds being beneficial and yielding of good results depends wholly on one’s obedience to Allah and His Messenger. After one has turned away from obedience, no deed remains a good deed so that one may deserve any reward for it.
41. Here, one should bear in mind the fact that when this discourse was revealed only a handful of the Muslims consisting of a couple of hundreds of the Muhajirin and Ansar living in the small town of Madinah were upholding the standard of Islam and they were not only faced by the powerful Quraish but also by the whole of pagan Arabia. Such were the conditions when they were exhorted not to show weakness and not to beg (the enemy) for peace, but to make preparations for the decisive conflict. This does not mean that the Muslims should never negotiate for peace, but it means that in a state like this it is not right to initiate peace negotiations when it shows the Muslims’ weakness, for it will still further embolden the enemy. The Muslims should first establish their superiority in power and strength; then if they negotiate peace there will be no harm.
42. That is, as against the Hereafter, this world is no more than a means of temporary entertainment. The success or failure here is not anything real and enduring, which might in any way be important. The real life is the life Hereafter, and its success should be man’s main concern. (For further explanation, see (E.N. 102 of Surah Al-Ankabut).
43. That is, Allah is Self-Sufficient: He does not need taking anything from you for His own self. If He tells you to expend something in His way, He does so not for Himself but only for your own good.
44. That is, He does not put you to any severe trial that may bring out your weaknesses.