Tafsir of Al-Ahzab 33:61

(Accursed) is in the accusative case (nasb) for the purpose of condemnation—meaning: "I condemn them as accursed"—or it is a circumstantial qualifier (hal) from the actor in (They shall not remain your neighbors). The exception (istithna') is inclusive of him, according to those who permit the likes of this; discussion on this has already preceded at the Almighty’s saying: "Except when you are permitted to a meal, without waiting for its readiness."

Ibn Atiyyah held the meaning, based on the circumstantial state, to be: "They are removed, being accursed." He also permitted it to be a circumstantial qualifier from their pronoun in the Almighty's saying: (Wherever they are found)—meaning: wherever they are besieged and overtaken. It is as if the meaning is: "Wherever they are found, while being characterized by that which they are upon, (they shall be seized)—meaning taken captive; from this is the term akhidh for the prisoner—(and killed with a [thorough] killing)—meaning they are killed in the most effective manner of killing. It has also been read (qutilu) with the light form [without doubling the ta], in which case (taqtilan) is an infinitive (masdar) not derived from the preceding verb [in its root].

An objection was raised against the circumstantial interpretation mentioned, on the basis that a conditional particle does not govern what follows it in what precedes it, absolutely. This is one of the schools of thought among the grammarians on the issue; the second is absolute permissibility; and the third is the permissibility of advancing the object of the response (jawab) but not the object of the condition (shart).

It was permitted, on the assumption that (qalilan) [in verse 60] is a circumstantial qualifier, that (mal'unina) be a substitute (badal) for it. Abu Hayyan countered this by stating that a substitute consisting of a derivative (mushtaq) is rare. He then said: "The correct view is that (mal'unina) is an adjective for (qalilan)—meaning: except for a few who are accursed—and (qalilan) is an exception from the [pronoun of the] plural in (They shall not remain your neighbors), and the conditional sentence is also an adjective [describing them], meaning: overpowered and defeated." And this is as you see.