Tafsir of Al-Baqarah 2:244

This is, in terms of meaning, a conjunction linked to {Have you not seen}, because it carries the sense of "Look and reflect." Since this noble Surah is the highest peak of the Quran, it mentions the fundamental religious ordinances—fasting, Hajj, prayer, and Jihad—in a remarkable pattern. It sometimes introduces them as digressions to emphasize their importance whenever an opportunity arises, and at other times as primary objectives, indicating that a sincere believer should not let one state distract from another, and that worldly interests are merely means to achieve the leisure necessary for otherworldly pursuits.

Since Jihad is the peak of the religion's structure and one of the most arduous obligations, He encouraged them toward it through various methods, starting from His saying, "And do not say of those who are killed in the way of Allah..." and ending with this noble passage, concluding with a mention of spending in His way to complete the discourse.

Other interpretations are permissible for this conjunction:

1. The first: It is a conjunction linked to an implied command necessitated by what precedes it. It is as if it were said: "Give thanks for His bounty by reflecting on what has been narrated to you, and fight in the way of Allah," for once you know that fleeing does not save one from death, and that what is decreed cannot be erased, then if the appointed time has come, death in the way of Allah is the best path; otherwise, there is victory and reward.
2. The second: It is a conjunction linked to what is understood from the story; meaning: Be steadfast and do not flee as these people fled, but rather fight.
3. The third: It is a conjunction linked to {Guard strictly your prayers...} up to the verse {If you fear, then [pray] walking or riding}, because it contains an indication of meeting the enemy, and what comes between them is like a parenthetical clause.
4. The fourth: It is a conjunction linked to {Allah said to them}. The address here is to those whom Allah, the Exalted, brought back to life. This, however, is as you can see.

{And know that Allah is Hearing} to what is said by those who shirk from Jihad—discouraging others from it—and what is said by those who hasten toward it—encouraging others to take part. {Knowing} of what both the former and the latter harbor in terms of intentions and motives; He shall recompense each according to their deeds and their intentions.