Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And those among the wandering Arabs) from the Banu Ghifar (who had an excuse came) to you, O Muhammad (in order that permission might be granted them) so that Allah's Messenger gives them permission not to take part in the Battle of Tabuk. (And those who lied to Allah and His messenger) in secret; it is also said this means: those who opposed Allah's Messenger in secret regarding jihad without having a permission from him (sat at home. A painful doom will fall on those of them who disbelieve) of the hypocrites: 'Abdullah Ibn Ubayy and his host.
And those Bedouins who had an excuse (al-mu‘adhdhirūn: the original tā’ has been assimilated with the dāl, in other words [it would usually be read as] al-mu‘tadhirūn, which [itself] is a variant reading), those [of them who were] excused, [came] to the Prophet (s), asking for leave, to stay behind on account of their excuses, and so he gave them leave to do so. And those who lied to God and His Messenger, by feigning belief, [those] hypocrites among the Bedouin, stayed behind, [refraining] from coming to give [their] excuses — a painful chastisement shall befall those of them who disbelieve.
(a painful torment will seize those of them who disbelieve.)
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
Here the word "Bedouins" refers to those Arabs who lived in the desert near Al-Madinah.
The hypocritical profession of Islam has been called the way of unbelief, because that profession of faith which lacks practical proof, surrender, sincerity and obedience, is, in fact, unbelief. As such persons prefer their own interests and worldly desires to Allah and His Way, they shall be dealt with by Allah as unbelievers and rebels, even if they could not be legally treated as such in this world but were considered Muslims due to their profession of faith. This is because in the life of this world, the Islamic Law treats as unbelievers only such hypocrites as are guilty of open unbelief, rebellion, treachery or infidelity. That is why there are many cases of hypocrisy that do not come under kufr in the Islamic Shari'ah. However, this does not mean that if one escaped the penalty according to the Islamic Code, one will escape punishment According to the Divine Judgment also.