Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Lo! the hypocrites) 'Abdullah Ibn Ubayy and his followers ((will be) in the lowest deep of the Fire) because of their evil, betrayal and scheming against the Prophet (pbuh) and against his Companions, (and thou wilt find no helper) a protector (for them);
[Verily, the hypocrites will be] in the lowest level [of the Fire], on account of his increased chastisement, the severity of his torture and burning, and not on account of its being the lowest level, for the effect of the Fire on the hypocrite is more severe and more painful given that there is a remnant of preparedness in him. As for the original bovine disbeliever, because of the lack of any preparedness in him does not suffer in his chastisement the pain which the hypocrite suffers, even if he should be in a worse state than him and endure a greater chastisement and degradation; [and you will never find for them] a helper, to help them from God's chastisement, because both their connection and the raising of their love [to God] together with [that of] the folk of God are severed [from them].
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,
Verily the hypocrites will be in the lowest level of the fire; and you will never find a helper for them. This verse indicates that the hypocrite is not one who is sincerely seeking the protective trust mustaÌmin for being true to the trust īmān is what brings protection amān. The one who holds true to the trust muÌmin [or “the believer”] is saved by his faith īmān from the fire-that which causes one's falling to the lowest level of the fire cannot be called faith īmān. It is said that this is verified by His words God is the best of schemers [3:54 and 8:30] which is to say His scheming makr is superior to all other scheming. When the hypocrites' scheming with the believers was exposed their punishment was more severe than the punishment of those who declared their disbelief openly. Because of what is in the tradition “One meets God in whatever state one is in” it is said that He transfers them from their present state to one like it in the future. Just as today the hypocrites are in the lowest level of being cut off [from the communion of lovers] so will they be transferred to the lowest level of the fire. The lowest level of their being cut off in the present is that they bear the name of “faith” īmān while in fact they do not have even a sliver from God. This is the greatest of afflictions. It is said that they deserve the lowest level of the fire because they kept company here with the greatest name of God without respect ḥurma. It is said that they deserve [the lowest level of the fire] because they were present but lacked any sense of propriety adab in what they said. By this they were driven far away.