Overall meaning : Allah Almighty states that He Himself scoffs in return at the hypocrites who taunt the rich believers who voluntarily give to charity and taunt the poor among them who have nothing to give except the little they earn through their hard toil, stating that these hypocrites will receive an agonizing punishment in Hell.
Allah then addresses His Prophet, may Allah bless him and grant him peace, saying: It is the same whether or not you, Muhammad, ask forgiveness for them, for Allah will never forgive them. Even if you ask forgiveness for them seventy times, Allah will in no way forgive them because they have disbelieved in Allah and His Messenger, and Allah does not guide the evildoers who obstinately disobey Him.