إِنَّ الْمُنَافِقِينَ فِي الدَّرْكِ الْأَسْفَلِ مِنَ النَّارِ وَلَنْ تَجِدَ لَهُمْ نَصِيرًا ﴿۱۴۵﴾ إِلَّا الَّذِينَ تَابُوا وَأَصْلَحُوا وَاعْتَصَمُوا بِاللَّهِ وَأَخْلَصُوا دِينَهُمْ لِلَّهِ فَأُولَئِكَ مَعَ الْمُؤْمِنِينَ وَسَوْفَ يُؤْتِ اللَّهُ الْمُؤْمِنِينَ أَجْرًا عَظِيمًا ﴿۱۴۶﴾ مَا يَفْعَلُ اللَّهُ بِعَذَابِكُمْ إِنْ شَكَرْتُمْ وَآمَنْتُمْ وَكَانَ اللَّهُ شَاكِرًا عَلِيمًا ﴿۱۴۷﴾

﴾145﴿ Innal munaafiqeena fiddarkil asfali minan Naari wa lan tajida lahum naseeraa
﴾146﴿ Illal lazeena taaboo wa aslahoo wa'tasamoo billaahi wa akhlasoo deenahum lillaahi faulaaa'ika ma'al mu'mineena wa sawfa yu'til laahul mu'mineena ajran 'azeemaa
﴾147﴿ Maa yaf'alul laahu bi 'azaabikum in shakartum wa aamantum; wa kaanal laahu Shaakiran 'Aleema

﴾145﴿ Surely the hypocrites will be in the lowest depths of the Fire, and you will never find for them any helper.
﴾146﴿ Except for those who repent (from hypocrisy), do righteous deeds, hold firmly to the religion of Allah, and make their religion sincerely for Allah — such people are with the believers, and soon Allah will give the believers a great reward.
﴾147﴿ What would Allah gain by punishing you if you repent and believe? And Allah is Appreciative, All-Knowing of everything.

[145] The disbelief of the hypocrite is also hidden, so his punishment in Hell will also be in a hidden, lowest place.
This is a warning about the Hereafter.
(Wa lan tajida lahum naṣīran) — this indicates that there is no intercession for the hypocrites; intercession is only for the sincere believers.
[146] These are the conditions for the repentance of a hypocrite.
When one does not act upon the Qur’an and Sunnah, then this condition remains: (wa‘taṣamū billāh) — to hold firmly to Allah.
They used to act for show (riyā’), with no sincerity, so the condition remains that (akhlāṣū) — they must make their religion sincere.
(ma‘a) here means “with” (i.e., they will be counted among the believers).
[147] In this verse, there is encouragement towards sincere faith, and two conditions for the removal of punishment are mentioned: one is repentance, and the other is faith.
(Shakartum) here means repentance — and repentance comes before faith in cases of disbelief, hypocrisy, and shirk.