Overall meaning : Allah Almighty says to His Prophet Muhammad, may Allah bless him and grant him peace: If Allah brings you back from the Battle of Tabuk and you meet a group of these hypocrites who have previously stayed behind in Madeenah without a legitimate excuse, and they ask your permission to go forth to war with you to fight another battle, say to them, ‘By no means will you ever go forth with me, nor will you ever fight an enemy with me. You chose to sit at home the first time you were called to go forth with me to Tabuk, so sit now with those who remain behind.’
Allah then forbids His Prophet Muhammad, may Allah bless him and grant him peace, to pray over any of these hypocrites if he dies or to stand at his grave, because they have disbelieved in Allah and His Messenger and they die while persisting in their disobedience to Allah.
He also enjoins him not to feel wonder at their possessions and offspring, for He, Exalted be He, only intends to torment them by means of them in this worldly life, and so that die while stubbornly persisting in their unbelief.