As-Suddi said that these Ayat were revealed about Al-Akhnas bin Shariq Ath-Thaqafi who came to Allah's Messenger ﷺ and announced his Islam although his heart concealed otherwise.
Ibn `Abbas narrated that these Ayat were revealed about some of the hypocrites who criticized Khubayb and his companions who were killed during the Raji` incident. Thereafter, Allah sent down His condemnation of the hypocrites and His praise for Khubayb and his companions:
In the previous verses, it was said that there are two kinds of those who make prayers. Some wish to have everything right here in this world, others pray for the good of both worlds, the mortal and the eternal. In the present verse, the same two kinds have been identified as those who are hypocritical and those who are sincere.
Verses 204-206 refer to a hypocrite, Akhnas ibn Shurayq known for his eloquence. He would come to the Holy Prophet ﷺ and try to impress him with his sworn allegiance to Islam, but no sooner did he walk out of his company than he would get busy with his anti-Muslim mischief-making. Any effort to make such a person fear Allah takes him to the other extreme when he pleases his pride through sin. So, the Hell is enough for him.'
Those who have adopted opportunism as their religion are always able to impress people with words. Why? Because it is in their own selfish interest to do so. For them it is not right or wrong that matters; there is no set standard guiding them. They just go by what is calculated to make a favourable impression on the listener. They have no problem in painting a glowing picture on the outside, despite the fact that in their heart of hearts they are bereft of the warmth of true sincerity; they owe no loyalty to truth; they are loyal only to their own interests. Why is it that judged by his words a person appears to be a great reformer, while his actions result only in corruption in the land. It can all be traced to the contradiction in himself. He may have an array of words to demonstrate his love for truth, but in practice he belies his words, and acts out of self-interest. So there is bound to be a dichotomy between his words and his actions. He can convey a sense of idealism in speech, but when he gets down to actually doing things, he is drawn by the force of his self-interest to feather his own nest at the expense of others. The one who spoke of peace and reconciliation acts in a manner that leads to strife and conflict. He plays on people’s emotions, saying things which will make him popular, with no regard for the real situation. Such are they who have sold themselves for the world. Even when the truth is made plain to them, they do not follow it. They see no benefit for themselves, no furtherance of their own interests, in following truth. Only when there is sufficient gain to be had do they uphold the truth; otherwise they deny it. Behind an obsequious exterior they hide a proud ego. That is why they can never acknowledge truth if it comes from a preacher whom they consider inferior to them. There are others who sell their lives, not for themselves, but for God; it is to find favour with Him that they strive. They do no accept the demands of their own selves, but the commands of God. At any cost to themselves, they give what they have in the divine cause. It is God’s true faith that they seek, so they leave conventional, ancestral religion by the wayside; even though such a move will make them lose in popularity. Their guideline is truth, and they stick to it, despite the fury of the people which pours on them from all sides.
