Had it been a near [i.e., easy] gain and a moderate trip, they [i.e., the hypocrites] would have followed you, but distant to them was the journey. And they will swear by Allāh, "If we were able, we would have gone forth with you," destroying themselves [through false oaths], and Allāh knows that indeed they are liars.
Allah admonishes those who lagged behind and did not join the Prophet for the battle of Tabuk, those who asked the Prophet for permission to remain behind, falsely pretending to have legitimate reasons to do so,
لَوْ كَانَ عَرَضًا قَرِيبًا
(Had it been a near gain), booty right in front of them, according to Ibn `Abbas,
وَسَفَرًا قَاصِدًا
(and an easy journey), travel for only a short distance,
لاَّتَّبَعُوكَ
(they would have followed you.) But,
وَلَـكِن بَعُدَتْ عَلَيْهِمُ الشُّقَّةُ
(the distance was long for them), to Ash-Sham,
وَسَيَحْلِفُونَ بِاللَّهِ
(and they would swear by Allah), when you return to them,
لَوِ اسْتَطَعْنَا لَخَرَجْنَا مَعَكُمْ
(If we only could, we would certainly have come forth with you), had not there been a valid excuse, we would have gone out with you,
(They destroy themselves, and Allah knows that they are liars.)
Ma'arif al-Qur'an
Mufti Muhammad Shafi
The fifth verse (42) mentions an excuse offered by those who did not participate in the Jihad because of negligence and lethargy. It was rejected as unacceptable because they did not use the ability given by Allah to pick and choose the right thing to do in His way. Therefore, the excuse of not having that ability is not valid.
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 41–42
Among the hypocrites of Madinah there was a group who were Muslims of weak belief. Finding Islam to be the truth, they had accepted it. But they used to act only on those teachings of Islam which were not against their worldly interests. When the demands of Islam clashed with their worldly pursuits, they ignored Islamic imperatives and upheld worldly requirements. In Madinan society one who adhered to Islam, even when it meant making sacrifices, was known as a believer, while one who did not want to go to the extent of sacrifice for the sake of Islam was called a hypocrite. The Tabuk affair was a symbolic event which showed who was a believer and who was a hypocrite in the eyes of God. On this occasion it was necessary to set out against a great and organised power, the Romans. The midsummer heat was at its fiercest and the crops were almost ready to be reaped; despite all the unfavourable circumstances, it was necessary to reach the faraway border of Syria. Then, among the Muslims some had property and some were without property; some were free and some were tied down by their domestic circumstances. But the order was that they should at all events set out without making any kind of excuse. The reason for this was that, before God, quantity did not matter; but whatever a man had should be offered. This is, in fact, the cost of paradise, howsoever small or great it may apparently be in the eyes of the people. The particular sign of a hypocrite is that when he sees that after undertaking a journey without hardships he will receive great credit for Islamic service, he will immediately be willing to set forth. However, if the journey is likely to be beset with hardships, and if there is no likelihood of achieving honour or success, even after facing those hardships, he is not inclined to take part in such a religious campaign. If a genuine religious campaign is the option, but an individual, preferring to dissociate himself from it, makes all kinds of excuses, this clearly proves that he has not given top priority in his life to God’s religion. Making excuses in itself implies that there is something which has more importance in the individual’s view than the purpose before him. Obviously, making excuses is going to make a man appear unreliable in the eyes of God, and will take away his opportunity of being on God’s list of most cherished creatures. Hypocrisy is in fact being neglectful of God, while caring more for His subjects. If a man comes to realise the power of God, he will never behave like this.