بَشِّرِ الْمُنَافِقِينَ بِأَنَّ لَهُمْ عَذَابًا أَلِيمًا ﴿۱۳۸﴾ الَّذِينَ يَتَّخِذُونَ الْكَافِرِينَ أَوْلِيَاءَ مِنْ دُونِ الْمُؤْمِنِينَ أَيَبْتَغُونَ عِنْدَهُمُ الْعِزَّةَ فَإِنَّ الْعِزَّةَ لِلَّهِ جَمِيعًا ﴿۱۳۹﴾ وَقَدْ نَزَّلَ عَلَيْكُمْ فِي الْكِتَابِ أَنْ إِذَا سَمِعْتُمْ آيَاتِ اللَّهِ يُكْفَرُ بِهَا وَيُسْتَهْزَأُ بِهَا فَلَا تَقْعُدُوا مَعَهُمْ حَتَّى يَخُوضُوا فِي حَدِيثٍ غَيْرِهِ إِنَّكُمْ إِذًا مِثْلُهُمْ إِنَّ اللَّهَ جَامِعُ الْمُنَافِقِينَ وَالْكَافِرِينَ فِي جَهَنَّمَ جَمِيعًا ﴿۱۴۰﴾

﴾138﴿ Bashshiril munaafiqeena bi anna lahum 'azaaban aleemaa
﴾139﴿ Allazeena yattakhizoo nal kaafireena awliyaaa'a min doonil mu'mineen; a-yabta ghoona 'indahumul 'izzata fainnnal 'izzata lillaahi jamee'aa
﴾140﴿ Wa qad nazzala 'alaikum fil Kitaabi an izaa sami'tum Aayaatil laahi yukfaru bihaa wa yustahza u bihaa falaa taq'udoo ma'ahum hattaa yakhoodoo fee hadeesin ghairih; innakum izam misluhum; innal laaha jaami'ul munaafiqeena wal kaafireena fee jahannama jamee'aa

﴾138﴿ Give glad tidings to the hypocrites that for them there is surely a painful punishment.
﴾139﴿ They are those who take the disbelievers as friends instead of the believers. Do they seek honor with them? Surely, all honor and might belongs to Allah alone.
﴾140﴿ And Allah has surely revealed to you in this Book that when you hear the verses of Allah being denied and mocked, do not sit with them until they engage in a different conversation; otherwise, you would be like them.
Surely, Allah will gather the hypocrites and the disbelievers together in Hell, all of them.

[138] This is a warning to the hypocrites of punishment, expressed in a manner of mockery towards them — as the “glad tidings” are mentioned to humiliate and degrade the hypocrites.
[139] In this verse, two evil qualities of the hypocrites are mentioned.
(Al-ʿizzatu lillāhi jamīʿan) — this means that all power and honor are in the hand of Allah alone, so one cannot attain honor by befriending the disbelievers, who are the enemies of Allah.
[140] This refers to verse (68) of Surah Al-An‘am.
The meaning is that in any gathering where the signs of Allah are denied — whether it is denial of Allah, the Messenger (May Allah bless him and give him peace), the Qur’an, the Hereafter, or any of the fundamentals of religion — or where shirk, disbelief, and innovation are spoken about,
(wa yustahza’u) — meaning when actions are done contrary to the Qur’an or Sunnah, or when acts of shirk, innovation, or sin and immorality are committed, you should not attend such gatherings.
(fī ḥadīthin ghayrihi) — this means when they turn to a different subject not related to attacking Islam, then you may sit with them.