َ أَأَشْفَقْتُمْ أَنْ تُقَدِّمُوا بَيْنَ يَدَيْ نَجْوَاكُمْ صَدَقَاتٍ فَإِذْ لَمْ تَفْعَلُوا وَتَابَ اللَّهُ عَلَيْكُمْ فَأَقِيمُوا الصَّلَاةَ وَآتُوا الزَّكَاةَ وَأَطِيعُوا اللَّهَ وَرَسُولَهُ وَاللَّهُ خَبِيرٌ بِمَا تَعْمَلُونَ ﴿۱۳﴾ أَلَمْ تَرَ إِلَى الَّذِينَ تَوَلَّوْا قَوْمًا غَضِبَ اللَّهُ عَلَيْهِمْ مَا هُمْ مِنْكُمْ وَلَا مِنْهُمْ وَيَحْلِفُونَ عَلَى الْكَذِبِ وَهُمْ يَعْلَمُونَ ﴿۱۴﴾ أَعَدَّ اللَّهُ لَهُمْ عَذَابًا شَدِيدًا إِنَّهُمْ سَاءَ مَا كَانُوا يَعْمَلُونَ ﴿۱۵﴾

﴾13﴿ 'A-ashfaqtum an tuqaddimoo baina yadai najwaakum sadaqaat; fa-iz lam taf'aloo wa taabal laahu 'alaikum fa aqeemus Salaata wa aatuz Zakaata wa atee'ul laaha wa rasoolah; wallaahu khabeerum bimaa ta'maloon
﴾14﴿ Alam tara ilal lazeena tawallaw qawman ghadibal laahu 'alaihim maa hum minkum wa laa minhum wa yahlifoona 'alal kazibi wa hum ya'lamoon
﴾15﴿ A'addal laahu lahum 'azaaban shadeedan innahum saaa'a maa kaanoo ya'maloon

﴾13﴿ Did you fear giving charity before your private conversation? But when you did not do so and Allah granted you ease, then establish prayer, give zakat, and obey Allah and His Messenger, and Allah is aware of what you do
﴾14﴿ Do you not see those who befriend a people upon whom Allah has sent His wrath? They are neither of you nor of them, and they swear falsely while they know
﴾15﴿ Allah has prepared for them a severe punishment. Indeed, they are evil in what they do

[13] “Are you afraid?” — this address is general, directed to both believers and hypocrites. The hypocrites turned away from giving charity due to their miserliness, while the believers feared that this ruling might remain permanent. They would say, “If this rule stays forever, and we who are poor cannot always afford to give charity, we will be deprived of the opportunity to privately consult the Prophet (May Allah bless him and give him peace).”
“But when you did not do so” — the hypocrites didn’t act on it because of their hypocrisy, while the believers didn’t act on it simply because they didn’t get the chance to give the charity, as the ruling was abrogated very quickly.
“And Allah has turned to you” — here, tawbah (repentance) means alleviation or easing, just as it does in Surah al-Muzzammil (20), because there was no sin involved in this case.
“So establish prayer” — meaning, if you are unable to fulfill voluntary acts, there is no harm, but always be consistent with the obligations. There is no abrogation or easing when it comes to the obligations.
[14] From this verse to the end marks the second section, which is a rebuke directed at the corrupt hypocrites. Fifteen of their disgraceful traits are mentioned, and warnings are given in verses 15 and 17. At the end, the believers are praised for disassociating themselves from these corrupt opposers, and glad tidings are given to them.
“And they swear upon falsehood” — meaning, they lie in their claim of faith and Islam, and in testifying to the prophethood of this Messenger, while still taking oaths.
The use of the present tense (yaḥlifūn) indicates that this is an ongoing habit, and the use of the emphatic form (‘alā al-kadhib) points to their boldness and audacity — that they are daring in their lying and oath-taking.
[15] In the first part of this verse, there is a warning, and in the second part, another disgraceful trait of theirs is mentioned — which is the reason for their punishment.