﴿ ٱلْمُنَٰفِقُونَ وَٱلْمُنَٰفِقَٰتُ بَعْضُهُم مِّنۢ بَعْضٍۢ ۚ يَأْمُرُونَ بِٱلْمُنكَرِ وَيَنْهَوْنَ عَنِ ٱلْمَعْرُوفِ وَيَقْبِضُونَ أَيْدِيَهُمْ ۚ نَسُوا۟ ٱللَّهَ فَنَسِيَهُمْ ۗ إِنَّ ٱلْمُنَٰفِقِينَ هُمُ ٱلْفَٰسِقُونَ ﴾

“The hypocrites, both men and women. are all of a kind: they enjoin the doing of what is wrong and forbid the doing of what is right and withhold their hands [from doing good]. They are oblivious of God, and so He is oblivious of them. Verily, the hypocrites-it is they, they who are truly iniquitously”

Commentary The first verse begins with a profile of the hypocrites. One of the expressions used there: يَقْبِضُونَ أَيْدِيَهُمْ (and they withhold their hands) has been explained in Tafsir al-Qurtubi as abandonment of Jihad and non-compliance of obligatory rights and duties. Then, the sentence that follows: نَسُوا اللَّـهَ فَنَسِيَهُمْ literally means ` they forgot Allah, so He forgot them.' But, Allah Ta` ala is free of forgetfulness. So, the sense at this place is: ` those people had abandoned the commandments of Allah, as if they had forgotten it, therefore, Allah too abandoned their prospects of better life in the Hereafter, to the extent that there remained just no trace of any good, or reward, in their name.'