يَحْلِفُونَ بِاللَّهِ مَا قَالُوا وَلَقَدْ قَالُوا كَلِمَةَ الْكُفْرِ وَكَفَرُوا بَعْدَ إِسْلَامِهِمْ وَهَمُّوا بِمَا لَمْ يَنَالُوا وَمَا نَقَمُوا إِلَّا أَنْ أَغْنَاهُمُ اللَّهُ وَرَسُولُهُ مِنْ فَضْلِهِ فَإِنْ يَتُوبُوا يَكُ خَيْرًا لَهُمْ وَإِنْ يَتَوَلَّوْا يُعَذِّبْهُمُ اللَّهُ عَذَابًا أَلِيمًا فِي الدُّنْيَا وَالْآخِرَةِ وَمَا لَهُمْ فِي الْأَرْضِ مِنْ وَلِيٍّ وَلَا نَصِيرٍ ﴿۷۴﴾ وَمِنْهُمْ مَنْ عَاهَدَ اللَّهَ لَئِنْ آتَانَا مِنْ فَضْلِهِ لَنَصَّدَّقَنَّ وَلَنَكُونَنَّ مِنَ الصَّالِحِينَ ﴿۷۵﴾

﴾74﴿ Yahlifoona billaahi ma qaaloo wa laqad qaaloo kalimatal kufri wa kafaroo ba'da Islaamihim wa hammoo bimaa lam yanaaloo; wa maa naqamooo illaaa an aghnaa humullaahu wa Rasooluhoo min fadlih; fainy yatooboo yaku khairal lahum wa iny yatawal law yu'az
﴾75﴿ Wa minhum man 'aaha dal laaha la'in aataanaa min fadlihee lanas saddaqanna wa lanakoonanna minassaaliheen

﴾74﴿ They swear by Allah Almighty that they did not say anything about you, and indeed they have spoken the word of disbelief and have openly declared disbelief after declaring their Islam And they intended to do something that they did not achieve, and they do not consider it bad except that Allah Almighty and His Messenger have enriched them (by sharing) from the bounty of Allah Almighty So if they repent, it will be better for them, but if they turn away, then Allah will punish them with a painful punishment in this world and the Hereafter, and they will have no protector or helper on earth
﴾75﴿ And some of them are those who have made a covenant with Allah, the Exalted, that if He gives us of His bounty, we will certainly give in charity, and we will certainly be among the doers of good

[74] This verse is a warning to the hypocrites, mentioning three of their disgraceful traits.
Since in previous verses the hypocrites were treated as equal to disbelievers in rulings, they denied their disbelief by taking oaths.
This verse responds to that denial.
The meaning of (كَلِمَةَ الْكُفْرِ) is the utterance of words of disbelief, such as insulting the Prophet (May Allah bless him and give him peace) and attacking Islam.
(وَهَمُّوا بِمَا لَمْ يَنَالُوا) – refers to the incident involving twelve (12) hypocrites during the expedition of Tabuk who plotted to kill the Prophet, but their plan failed because Allah informed the Prophet in advance.
(وَمَا نَقَمُوا) – means that hypocrites showed hatred and animosity even toward one who did them good.
This verse attributes wealth to Allah in terms of giving, and to the Prophet (May Allah bless him and give him peace) in terms of distributing.
That is, the Prophet would give them shares from fay, spoils of war, and zakat until they became wealthy.
As mentioned in the hadith: “I am only the distributor; it is Allah who gives.”
[75] In this verse, another group of hypocrites and their disgraceful traits are mentioned.
They make vows (nadhir) in the name of Allah the Exalted, but do not fulfill them. They make promises to Allah and then break them.
Note: Many commentators have mentioned that this verse was revealed regarding Tha‘labah ibn Hātib al-Ansari, but this is not authentic.
He was a companion who participated in the Battle of Badr, and thus it is not possible for him to have been a hypocrite.
Many scholars have rejected this story.
Al-Bayhaqi, in Dala’il al-Nubuwwah, graded the report as weak.
Similarly, Ibn ‘Abd al-Barr and Ibn al-Athir also refuted it.