Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(O ye who believe!) only outwardly: 'Abdullah Ibn Ubayy and his followers (Choose not disbelievers) the Jews (for (your) friends) in order to gain power (in place of believers) instead of sincere believers. (Would you) O group of hypocrites (give Allah) give Allah's Messenger (a clear warrant against you?) a clear proof and reason to kill you.
O you who believe, take not the disbelievers as friends instead of the believers: do you desire to give God over you, by your taking them as friends, a clear warrant?, a manifest proof of your hypocrisy?
[O you who believe] take not the disbelievers as friends, lest their disbelief and their veiledness infect them through [their] companionship and mixing with them. For there nothing influences more than companionship. Moreover, the tendency towards friendship of them cannot [ultimately] be free of a generic compatibility between [the disbelievers and] them, as there must exist with them [these believers] some latent caprice and a voracity for a vile habit that subsumes [both of] them. One cannot be assured that they will not fall into disbelief [by such friendship] as a result of the overpowering of caprice and the soul; [do you desire to give God over you] a clear warrantḍ, a manifest argument in favour of requiting you, as a result of the taking root [in you] of that configuration through which you incline to friendship of them by being their companions and mixing socially with themḍ
Allah forbids His believing servants from taking the disbelievers as friends instead of the believers. This includes being friends and associates of the disbelievers, advising them, being intimate with them and exposing the secrets of the believers to them. In another Ayah, Allah said,
(Let not the believers take the disbelievers as friends instead of the believers, and whoever does that, will never be helped by Allah in any way, except if you indeed fear a danger from them. And Allah warns you against Himself). meaning, He warns you against His punishment if you fall into what He has prohibited. This is why Allah said here,
(Do you wish to offer Allah a manifest Sultan against yourselves) meaning, proof against you that warrants receiving His torment. Ibn Abi Hatim narrated that Ibn `Abbas commented;
(manifest Sultan), "The word Sultan in the Qur'an means proof. '' There is an authentic chain of narration for this statement, which is also the saying of Mujahid, `Ikrimah, Sa`id bin Jubayr, Muhammad bin Ka`b Al-Qurazi, Ad-Dahhak, As-Suddi and An-Nadr bin `Arabi.
The Hypocrites and the Friends of Disbelievers are in the Lowest Depth of the Fire, Unless they Repent
(Verily, the hypocrites will be in the lowest depths of the Fire;) on the Day of Resurrection due to their tremendous Kufr. Al-Walibi `Ali bin Abi Talhah said that Ibn `Abbas said,
فِى الدَّرْكِ الاٌّسْفَلِ مِنَ النَّارِ
(in the lowest depths (grade) of the Fire;) means, in the bottom of the Fire. Other scholars said that the Fire has ever lower depths just as Paradise had ever higher grades. Ibn Jarir recorded that `Abdullah bin Mas`ud said that,
(Verily, the hypocrites will be in the lowest depths (grade) of the Fire), "Inside coffins of Fire that surround them, for they are closed and sealed in them.'' Ibn Abi Hatim recorded that when Ibn Mas`ud was asked about the hypocrites, he said, "They will be placed in coffins made of fire and they will be closed in them in the lowest depth of the Fire.''
وَلَن تَجِدَ لَهُمْ نَصِيراً
(no helper will you find for them. ) to save them from their misery and painful torment. Allah then states that whoever among the hypocrites repents in this life, Allah will accept his repentance and sorrow, if his repentance were sincere and he then follows it by performing righteous deeds, all the while depending on his Lord. Allah said, a
(Except those who repent (from hypocrisy), do righteous good deeds, depend on Allah, and purify their religion for Allah) replacing showing off with sincerity, so that their good deeds will benefit them, even if they were minute.
فَأُوْلَـئِكَ مَعَ الْمُؤْمِنِينَ
(then they will be with the believers.) on the Day of Resurrection,
O you who believe take not the disbelievers as friends instead of the believers: do you desire to give God over you a clear warrantḍ He repeated the admonition to them and confirmed the command to separate themselves from enemies. This was to emphasize the warning strengthen the prohibition and end the argument by putting a stop to any possible excuses. Do you desire to give God over you a clear warrantḍ He warned them about their friendship with the disbelievers over and above other oppositional acts because it involves a preference for something other than the [appropriate] object of adoration maʿbūd. Preferring another to the beloved maḥbūb is the gravest of sins in the precepts of love aḥkām al-widād. When one's heart becomes engaged with others in the place reserved for believers this necessarily brings about a bad outcome. How should one's heart be engaged with others in the place reserved for the Realḍ The punishment He promised them was to leave them to their own devices and to what they had chosen [when they] sided with the disbelievers. What a wretched substitution! It is the same with those who remain apart from the Real ḥaqq-He leaves them with created beings khalq. He doubles their affliction by their remaining apart from the Real lil-baqāÌi ʿan al-ḥaqq and remaining with created beings wa-l-baqāÌi maʿa al-khalq. Both of these are severe punishments.