Ibn Abbas said: The hypocrite will swear falsely to Allah on the Day of Resurrection just as he swore falsely to his allies in this world. The first instance is like His saying: $\text{\{By Allah, our Lord, we were not polytheists\}} \text{ (Al-An'am: 23)}. The second instance is like His saying: \text{\{And they swear by Allah that they are surely among you\}} \text{ (Al-Baqarah: 56)}. The meaning is that due to their deep immersion in hypocrisy, they imagine on the Day of Resurrection that they can pass off their lies with false oaths to the Knower of all hidden things. Thus, this blameworthy oath will remain with them forever. This is alluded to by His saying: \text{\{And even if they were returned, they would surely return to that which they were forbidden\}} \text{ (Al-An'am: 28)}. Al-Jubba'i and the Qadi [Al-Baqillani] said: The people of the Hereafter do not lie. Therefore, what is meant by the verse is that they will swear in the Hereafter that they were not disbelievers *in their own estimation* (i.e., they genuinely believed they were not disbelievers). Under this interpretation, this oath would not be a lie. And His saying: \text{\{Behold, it is they who are the liars\}} refers to their lies *in this world*. Know that interpreting the verse in this manner undoubtedly results in a significant weakness in the structure [of the discourse]. We have fully discussed this issue in Surah Al-An'am, in the exegesis of His saying: \text{\{By Allah, our Lord, we were not polytheists\}} \text{ (Al-An'am: 23)}$.