“That is because they preferred the life of this world over the Hereafter, and because Allah does not guide the disbelieving people. Those are the ones whose hearts, hearing, and sight Allah has sealed; and it is they who are heedless. Without doubt, in the Hereafter they will be the losers. Then indeed, your Lord is Forgiving and Merciful to those who emigrated after they had been persecuted, then strove and remained patient.” (107–110)
“That is because they preferred the life of this world over the Hereafter, and because Allah does not guide the disbelieving people”: He does not guide them aright. “Those are the ones whose hearts, hearing, and sight Allah has sealed; and it is they who are heedless”: heedless of what is intended for them. “Without doubt, in the Hereafter they will be the losers”: that is, the deprived. “Then indeed, your Lord is Forgiving and Merciful to those who emigrated after they had been persecuted”: they were tortured and prevented from Islam; the idolaters persecuted them. “Then strove and remained patient”: in faith, emigration, and striving. “After that”: after that persecution and heedlessness. “Indeed, your Lord is Forgiving and Merciful.”
It was revealed concerning Ayyash ibn Abi Rabi'ah, the foster-brother of Abu Jahl; Abu Jandal ibn Suhayl ibn Amr; al-Walid ibn al-Walid ibn al-Mughirah; Salamah ibn Hisham; and Abdullah ibn Usayd al-Thaqafi. The idolaters persecuted them, so they gave them some of what they wanted in order to save themselves from their evil. Then, after that, they emigrated and strove. (1)
Al-Hasan and Ikrimah said: It was revealed concerning Abdullah ibn Sa'd ibn Abi Sarh, who used to write for the Prophet, peace and blessings be upon him. Satan caused him to slip, and he joined the disbelievers. The Prophet, peace and blessings be upon him, ordered that he be killed on the day of the Conquest of Mecca. Uthman sought protection for him; he was his foster-brother through their mothers. So the Messenger of Allah, peace and blessings be upon him, granted him protection. He then embraced Islam and became a good Muslim, whereupon Allah revealed this verse. (2)