Overall meaning : Have you not seen, Muhammad, the hypocrites that ally themselves with the Jews who have incurred Allah’s wrath because of their unbelief and wicked deeds? They belong neither to your religion, nor to theirs. They falsely swear to you, and they know they are lying. Allah has prepared a terrible punishment for these hypocrites because of the evil deed they have done.
They falsely swear to the believers as a means of protecting themselves so that their hypocrisy may not be exposed, and so they turn others away from Allah’s true religion. They will, therefore, suffer a humiliating punishment. Neither their wealth nor their children will be of the least avail to them against Allah’s punishment. They will be the dwellers of the Fire, in which they will abide for all eternity. On the day Allah raises them all to life, they will falsely swear to Him that they are rightly guided believers just as they used to swear falsely to you in the life of the world, thinking that their false oaths before Allah will help them. Surely the hypocrites are total liars.
Satan has gained mastery over them and thus caused them to forget the remembrance of Allah. They are the Party of Satan—his followers and soldiers. It is the followers and soldiers of Satan who will truly be the losers.