Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(They will make excuse to you (Muslims) when ye return) from the Battle of Tabuk (unto them) in Medina, saying: we were not able to go forth with you. (Say) O Muhammad, to them: (Make no excuse) for staying behind, (for we shall not believe you) we will not believe your excuses. (Allah hath told us tidings of you) of your secrets and hypocrisy. (Allah and His messenger will see your conduct) after this, if you repent, (and then ye will be brought back) in the Hereafter (unto Him Who knoweth the invisible) Who knows that which is hidden from His servants; it is also said that the invisible is that which the servants do not know; it is also said that this means: that which will happen (as well as the visible) that which the servants do know; it is also said that this means: that which has already happened, (and He will tell you what ye used to do) and say whether it is good or bad.
They will make excuses to you, for having stayed behind, when you return to them, from the campaign. Say, to them: ‘Do not make excuses; we will never believe you! God has already told us tidings of you, that is, He has already informed us of your [true] status. And God will see your work, and [so will] His Messenger, then you will be returned, through resurrection, to the Knower of the unseen and the visible, meaning [to] God, and He will tell you what you used to do’, and requite you for it.
(In the end you will be brought back to the All-Knower of the unseen and the seen, then He (Allah) will inform you of what you used to do.) Allah will inform you of your deeds, whether they were good or evil, and will recompense you for them. Allah said that the hypocrites will swear to the believers in apology, so that the believers turn away from them without admonishing them. Therefore, Allah ordered disgracing them by turning away from them, for they are,
(Rijs) meaning, impure inwardly and in their creed. Their destination in the end will be Jahannam,
جَزَآءً بِمَا كَانُواْ يَكْسِبُونَ
(a recompense for that which they used to earn.) of sins and evil deeds. Allah said that if the believers forgive the hypocrites when they swear to them,
(certainly Allah is not pleased with the people who are Fasiqin.) who rebel against the obedience of Allah and His Messenger. `Fisq', means, `deviation'.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
The Arabic words and are of the same root but have different senses in the two sentences in which they occur. In the first sentence it means, "... so that you may turn away from them and forbear them and may not take them to task...." In the second sentence it means, "... so turn away from them and break off all connections with them and have nothing to do with them, as if you had broken off completely with them,, and they with you.''