Tafsir of Al-Munafiqun 63:2

(They have taken their oaths)—meaning their false ones, as indicated by the possessive construction—(as a shield)—meaning as a protection against the accountability directed toward them in the form of killing, captivity, or otherwise. Qatadah said: "Whenever something appeared from them that necessitated their being held accountable, they would swear falsely to safeguard their wealth and their blood." This is an independent statement enumerating their abominable acts, indicating that it is their habit to use false oaths as a shield, just as they used false testimony as a shield.

It is permissible that "their oaths" refers to their previous testimony, for the Arabs treated testimony—as well as verbs denoting knowledge and certainty—as oaths, receiving them with the same reception as an oath and using them to emphasize speech just as one emphasizes it with an oath; hence, the term "oath" is applied to them. Through this, Abu Hanifah sought evidence that the statement "I bear witness" constitutes an oath. Ibn al-Munir objected to this, arguing that the utmost that can be derived from the verse is that it has been termed an "oath," and the discussion pertains to the necessity of expiation (kaffarah) for such an act, not merely the application of the name. Not everything termed an "oath" necessitates expiation; for instance, if one says, "I swear by such-and-such," expiation is not required of him, even if it is an oath. The plural form is used in consideration of the multiplicity of those who uttered them. The statement here is a resumption (ist'naf) that indicates the benefit they perceived in saying such things, accompanied by extreme condemnation for what followed it.

It has been said that "They took" is the response to "When" (idha), and the preceding sentence "They said" is in the position of a state (hal), either with the implicit "qad" or without it, contrary to what is apparent. Even more far-fetched is making the sentence a state and considering it the response to "idha."

Al-Dahhak said: "They took their swearing by Allah that they are among you as a shield against killing, captivity, or similar treatments dealt to disbelievers." From this, the poet took his saying: "And they did not affiliate with Islam except to protect their blood from being shed." Al-Suddi reported that they took this as a shield against the refusal to perform the funeral prayer over them when they died, which is—as you can see—like the previous interpretation.

(Then they turned away from the way of Allah)—meaning those who intended to enter the religion of Islam or those who intended to perform an act of obedience in general, assuming the verb is transitive with the object omitted; or, they turned away from Islam in reality, assuming the verb is intransitive. In any case, the intent, as has been said, is their persistence in that.

Some eminent scholars interpreted "the oaths" as encompassing what was narrated from them regarding testimony, then said: "Taking them as a shield is an expression of their preparation and readiness for them until the time of need, so that they may swear by them and escape accountability, not the actual use of them; for that use is subsequent to the accountability that is preceded by the occurrence of the offense. Taking the shield must be before the accountability and also before its cause, as clarified by the fa in (Then they turned away), meaning whoever intended Islam or spending—as will be narrated about them later. There is no doubt that this turning away preceded their swearing."

It was read—that is, al-Hasan read—(their faith / iman) with a kasrah on the hamzah, meaning what they manifested on their tongues. Taking it as a shield is an expression of utilizing it in action, for it is a protection for their blood and their wealth. Thus, the meaning of His saying (Then they turned away) is: "Then they persisted in what they were upon of turning away and veering from His way, Exalted is He." This is the end of the argument, and in it is that which becomes known upon reflection, so reflect.

(Indeed, evil is that which they were doing)—of hypocrisy and what follows it, and the discussion on "evil" (sa'a) has passed more than once.