The meaning of the verse is that Allah, Exalted is He, forbade the believers to ally themselves with the disbelievers, curry favor with them, and take them as close confidants—except when the disbelievers are dominant and in power, or when a believer is among a disbelieving people and fears them. In that case, he may use conciliatory speech with them while his heart remains secure in faith, in order to protect himself, provided that he does not deem inviolable blood or property lawful, nor reveal the Muslims’ vulnerabilities to the disbelievers. Such precautionary dissimulation is only permissible when there is fear of being killed and one’s intention remains sound. Allah, Exalted is He, says: “Except for one who is compelled while his heart remains secure in faith” (al-Nahl, 106).
This is, however, a concession; if one remains steadfast until he is killed, he will have a tremendous reward. Some rejected precautionary dissimulation in the present day (1). Mu'adh ibn Jabal and Mujahid said: “Precautionary dissimulation was permitted at the beginning (2) of Islam, before the religion had become firmly established and the Muslims had grown strong. But today Allah has granted Islam might, so it is not fitting for the people of Islam to resort to such dissimulation before their enemy.”
Yahya al-Bakka' said: “During the days of al-Hajjaj, I said to Sa'id ibn Jubayr, ‘Al-Hasan used to tell you that precautionary dissimulation may be by the tongue while the heart remains secure in faith?’” Sa'id replied: “There is no precautionary dissimulation in Islam; it applies only in dealings with those at war.”
Regarding His saying, Exalted is He, “Allah warns you of Himself”: that is, Allah frightens you with His punishment for allying yourselves with the disbelievers, committing what He has forbidden, and contravening what He has commanded. “And to Allah is the return.”
“Say: Whether you conceal what is in your breasts or disclose it, Allah knows it. He knows whatever is in the heavens and whatever is on earth, and Allah has power over all things.” (29)