إِنَّ الَّذِينَ ارْتَدُّوا عَلَى أَدْبَارِهِمْ مِنْ بَعْدِ مَا تَبَيَّنَ لَهُمُ الْهُدَى الشَّيْطَانُ سَوَّلَ لَهُمْ وَأَمْلَى لَهُمْ ﴿۲۵﴾ ذَلِكَ بِأَنَّهُمْ قَالُوا لِلَّذِينَ كَرِهُوا مَا نَزَّلَ اللَّهُ سَنُطِيعُكُمْ فِي بَعْضِ الْأَمْرِ وَاللَّهُ يَعْلَمُ إِسْرَارَهُمْ ﴿۲۶﴾ فَكَيْفَ إِذَا تَوَفَّتْهُمُ الْمَلَائِكَةُ يَضْرِبُونَ وُجُوهَهُمْ وَأَدْبَارَهُمْ ﴿۲۷﴾ ذَلِكَ بِأَنَّهُمُ اتَّبَعُوا مَا أَسْخَطَ اللَّهَ وَكَرِهُوا رِضْوَانَهُ فَأَحْبَطَ أَعْمَالَهُمْ ﴿۲۸﴾ أَمْ حَسِبَ الَّذِينَ فِي قُلُوبِهِمْ مَرَضٌ أَنْ لَنْ يُخْرِجَ اللَّهُ أَضْغَانَهُمْ ﴿۲۹﴾

﴾25﴿ Innal lazeenar taddoo 'alaaa adbaarihim min ba'di maa tabaiyana lahumul hudash Shaitaanu sawwala lahum wa amlaa lahum
﴾26﴿ Zaalika bi annahum qaaloo lillazeena karihoo maa nazzalal laahu sanutee'ukum fee ba'dil amri wallaahu ya'lamu israarahum
﴾27﴿ Fakaifa izaa tawaffat humul malaaa'ikatu yadriboona wujoohahum wa adbaa rahum
﴾28﴿ Zaalika bi annahumut taba'oo maaa askhatal laaha wa karihoo ridwaanahoo fa ahbata a'maalahum
﴾29﴿ Am hasibal lazeena fee quloobihim maradun al lany yukhrijal laahu adghaanahum

﴾25﴿ Indeed, those who turned back on their heels after guidance had become clear to them—Satan has made their deeds attractive to them and has given them respite
﴾26﴿ This is because they said to those who dislike what Allah has revealed, "We will obey you in some matters." But Allah knows their secret conversations
﴾27﴿ So what will be their condition when the angels take their souls, striking their faces and their backs
﴾28﴿ This is because they followed what angered Allah and disliked what pleased Him, so He rendered their deeds worthless
﴾29﴿ Do those in whose hearts is a disease (hatred) think that Allah will not expose their malice (along with the believers)

[25] This torment is for the hypocrites, and their apostasy lies in the fact that the obligation of fighting became clear to them from the Qur'an, yet they still turned away. The reason for their apostasy is mentioned in this verse. Three states of the hypocrites are described: in (سَوَّلَ), there is an indication of acts of polytheism and innovations, which they do not consider sins; therefore, they do not repent. In (أَمْلَى), there is a reference to their immersion in desires and carnal lusts, due to which they are heedless of repentance.
[26] In this verse as well, the torment is for the hypocrites, and the reason for the deception of Satan is mentioned — which is cooperating with irreligious people in their irreligion, or promising such cooperation.
The phrase (بَعْضِ الْأَمْرِ) refers to opposing the Prophet (May Allah bless him and give him peace), preventing people from obeying him, and hindering them from striving in jihad.
It does not refer to the open declaration of polytheism.
[27] This warning is about the state of dying — and the use of the particle "fa" indicates that this punishment is due to the previously mentioned traits and conditions.
The specification of faces and backs is because, at the time of the announcement of fighting, signs of grief would appear clearly on their faces, and they would try to save their faces so they would not be struck during battle.
As for their backs, they would turn them while fleeing.
[28] In this verse, three of their states are mentioned, which are the causes of the previously mentioned punishment: striking their faces is due to following what angers Allah, and striking their backs is due to their dislike of Allah's pleasure.
(اتَّبَعُوا مَا أَسْخَطَ اللَّهَ) — the cause of Allah’s wrath is disbelief, along with deception, corruption, and mocking the believers all combined.
(وَكَرِهُوا رِضْوَانَهُ) — the cause of Allah’s pleasure is faith, monotheism, sincerity, and following the Qur'an and Sunnah — which they see as evil.
[29] In this, there is a warning and a mention of one of the states of the hypocrites, and with this reproach, the hypocrites are refuted.
They say that exposing our evils is not appropriate — but Allah the Exalted says that their assumption is wrong, that We would not expose their evils.