يَحْلِفُونَ بِاللَّهِ مَا قَالُوا وَلَقَدْ قَالُوا كَلِمَةَ الْكُفْرِ وَكَفَرُوا بَعْدَ إِسْلَامِهِمْ وَهَمُّوا بِمَا لَمْ يَنَالُوا وَمَا نَقَمُوا إِلَّا أَنْ أَغْنَاهُمُ اللَّهُ وَرَسُولُهُ مِنْ فَضْلِهِ فَإِنْ يَتُوبُوا يَكُ خَيْرًا لَهُمْ وَإِنْ يَتَوَلَّوْا يُعَذِّبْهُمُ اللَّهُ عَذَابًا أَلِيمًا فِي الدُّنْيَا وَالْآخِرَةِ وَمَا لَهُمْ فِي الْأَرْضِ مِنْ وَلِيٍّ وَلَا نَصِيرٍ ﴿۷۴﴾ وَمِنْهُمْ مَنْ عَاهَدَ اللَّهَ لَئِنْ آتَانَا مِنْ فَضْلِهِ لَنَصَّدَّقَنَّ وَلَنَكُونَنَّ مِنَ الصَّالِحِينَ ﴿۷۵﴾

﴾74﴿ Yahlifoona billaahi ma qaaloo wa laqad qaaloo kalimatal kufri wa kafaroo ba'da Islaamihim wa hammoo bimaa lam yanaaloo; wa maa naqamooo illaaa an aghnaa humullaahu wa Rasooluhoo min fadlih; fainy yatooboo yaku khairal lahum wa iny yatawal law yu'az
﴾75﴿ Wa minhum man 'aaha dal laaha la'in aataanaa min fadlihee lanas saddaqanna wa lanakoonanna minassaaliheen

﴾74﴿ They swear by Allah that they have said nothing (against you), but they have certainly uttered a word of disbelief and displayed disbelief after accepting Islam. They planned something they could not achieve. They only resented that Allah and His Messenger had enriched them out of His bounty. So if they repent, it will be better for them; but if they turn away, Allah will punish them with a painful punishment in this world and the Hereafter. And they will have neither protector nor helper anywhere on earth.
﴾75﴿ And among them are those who have made a covenant with Allah, saying, "If He gives us out of His bounty, we will surely give charity and surely be among the righteous."

[74] This verse is a warning to the hypocrites, mentioning three of their disgraceful traits.
Since in previous verses the hypocrites were treated as equal to disbelievers in rulings, they denied their disbelief by taking oaths.
This verse responds to that denial.
The meaning of (كَلِمَةَ الْكُفْرِ) is the utterance of words of disbelief, such as insulting the Prophet (May Allah bless him and give him peace) and attacking Islam.
(وَهَمُّوا بِمَا لَمْ يَنَالُوا) – refers to the incident involving twelve (12) hypocrites during the expedition of Tabuk who plotted to kill the Prophet, but their plan failed because Allah informed the Prophet in advance.
(وَمَا نَقَمُوا) – means that hypocrites showed hatred and animosity even toward one who did them good.
This verse attributes wealth to Allah in terms of giving, and to the Prophet (May Allah bless him and give him peace) in terms of distributing.
That is, the Prophet would give them shares from fay, spoils of war, and zakat until they became wealthy.
As mentioned in the hadith: “I am only the distributor; it is Allah who gives.”
[75] In this verse, another group of hypocrites and their disgraceful traits are mentioned.
They make vows (nadhir) in the name of Allah the Exalted, but do not fulfill them. They make promises to Allah and then break them.
Note: Many commentators have mentioned that this verse was revealed regarding Tha‘labah ibn Hātib al-Ansari, but this is not authentic.
He was a companion who participated in the Battle of Badr, and thus it is not possible for him to have been a hypocrite.
Many scholars have rejected this story.
Al-Bayhaqi, in Dala’il al-Nubuwwah, graded the report as weak.
Similarly, Ibn ‘Abd al-Barr and Ibn al-Athir also refuted it.