When Muslims faced a temporary setback during the battle of Uhud and rumours went around that the Prophet ﷺ has been martyred, the hypocrites found an occasion for mischief under the shadows of a battle nearly lost. They said to Muslims: 'Now, that the Prophet is no more with us, why should we not go back to our old faith and thus get rid of all conflicts between us?' This shows how ugly the conduct of hypocrites was and how avowed an enemy they were to Muslims.
In the verses appearing above, Muslims have been instructed not to listen to such enemies, nor to make them a party to any consultations among themselves, nor follow any advice given by them.
In the previous verses, it will be recalled, the instruction was to follow the men of Allah; here, the instruction is not to act upon the advice of hypocrites and anti-Islam people. Indeed, the instruction is to continue taking guard against them.
The Qur'anic expression, 'they will make you turn back on your heels', means that the real objective of anti-Islam people is to disengage Muslims from their Faith through engineered suspicion either overtly or covertly, the later method being designed and implemented in a manner which serves to gradually decrease the love and honour of Islam from their hearts resulting in a reversal of their position. Thus, those aiming to push Muslims in a state of loss cannot be their friends, even if they claim to be.
The statement, '...Allah is your Lord and He is the best of helpers' tells Muslims to place their trust in Allah and rely on His help alone. Even if their antagonists come up with plans of help, Muslims should not go by these against the injunctions of Allah and the Messenger.