Tafsir of Muhammad 47:28

(That)—referring to the terrible taking of their souls—(is because they followed what angers Allah), meaning by way of disbelief and disobedience, (and they disliked His pleasure), which is what the Almighty and Majestic is pleased with, consisting of faith and acts of obedience. This is because they disbelieved after having believed and departed from obedience through what they did in their dealings with their brethren, the Jews. "What angers Allah" is the concealing of the attributes of the Messenger, may Allah bless him and grant him peace; and "His pleasure" is what pleases Him, may He be glorified, which is the manifestation of those attributes.

This is predicated upon what preceded as information regarding the Jews, and you have heard what is therein. Since following what angers Allah the Almighty necessitates moving forward, it was appropriate to mention "striking the face"; and since disliking the pleasure of the Almighty necessitates turning away, it was appropriate to mention "striking the back." Thus, the speech contains a parallel that resembles a laff wa nashr (distributive arrangement).

(So He nullified their deeds), because of that—the deeds they performed during their state of faith, consisting of acts of obedience. It is also permitted that it refers to what was after the acts of righteousness, which, had they performed them in a state of faith, they would have benefited from.