⦗123⦘ “O you who believe, fight those disbelievers nearest to you, and let them find ⦗356⦘ firmness in you. And know that Allah is with those who fear Him.”

This is yet further guidance. Having instructed them on how to organize those who would directly engage in battle, Allah now instructs them to begin with the nearest disbelievers and then those nearest after them, showing them firmness and fighting with strength, courage, and steadfastness.

“And know that Allah is with those who fear Him.” That is, be certain that Allah’s aid descends in proportion to one’s piety. Therefore, remain steadfast in fearing Allah, and He will aid you and grant you victory over your enemy.

The general wording of His statement, “Fight those disbelievers nearest to you,” is qualified in cases where the greater benefit lies in fighting those who are not nearest to us; and the considerations of benefit are extremely numerous.