Commentary
Mentioned in the previous verses were hypocrites who came up with false excuses at the time Jihad forces were getting ready to march out and succeeded in being allowed to stay behind. The present verses mention those who visited the Holy Prophet ﷺ after his return from Jihad and offered false excuses for their absence from it. These verses had been revealed before his return to Madinah and had told him beforehand about the forthcoming event, that is, the hypocrites will come to him as soon as he reaches Madinah and will offer their excuses. And so it happened.
Three instructions about them have been given to the Holy Prophet ﷺ in the verses cited above. These are as follows:
1. When they come to make excuses, they should be told that they do not have to make false excuses for they were not going to be believed in their word. Allah Ta` ala had already told the Holy Prophet ﷺ about the condition of their thinking and doing including the details of their wicked plans and secret intentions. This was enough to prove that they were liars, therefore, offering excuses makes no sense. After that, it was said: وَسَيَرَى اللَّـهُ عَمَلَكُمْ (And Allah will see what you do...). Here, respite has been given to them so that they could still make their Taubah (repentance), renounce Nifaq (hypocrisy) and become true Muslims - because, the wording of the text stipulates that Allah and His Messenger shall see what they do and how they do it. In other words, action shall be taken in consonance with their behavior pattern. If they repented sincerely and became true Muslims, their sins shall stand forgiven. Otherwise, these false excuses were not going to do them any good.