Surah At-Tawbah: 100
{And the foremost, the first of the Emigrants (al-Muhajirun)}
They are those who prayed toward the two qiblas. It is also said: those who witnessed the Battle of Badr. According to al-Sha‘bi: those who pledged allegiance at al-Hudaybiyyah, which is the Pledge of Ridwan, between the two migrations.
{And the Helpers (al-Ansar)}
They are the people of the first Pledge of ‘Aqabah, who were seven men; the people of the second ‘Aqabah, who were seventy; and those who believed when Abu Umamah Mus‘ab ibn ‘Umayr came to them and taught them the Qur’an.
Regarding the recitation:
‘Umar (may Allah be pleased with him) recited wa-l-Anṣāru (the Helpers) in the nominative case, as a conjunction to al-Sābiqūn (the foremost). It is reported that ‘Umar used to believe that the phrase {and the Helpers and those who followed them in goodness} was without the "wa" (and), making it an adjective for the Helpers. Zayd said to him: "It is with the 'wa'." ‘Umar replied: "Bring me Ubayy." Ubayy said: "The confirmation of this is in the beginning of Surah al-Jumu‘ah: {And others of them...}, the middle of Surah al-Hashr: {And those who came after them...}, and the end of Surah al-Anfal: {And those who believed after...}."
It is reported that ‘Umar heard a man reciting it with the "wa" and asked: "Who taught you to recite it that way?" The man replied: "Ubayy." ‘Umar summoned Ubayy, who said: "The Messenger of Allah (peace be upon him) taught me to recite it that way, while you were busy selling qaraz (acacia leaves for tanning) in al-Baqi‘." ‘Umar replied: "You speak the truth. If you wish, I could say: We witnessed while you were absent, we helped while you were forsaken, and we sheltered while you were expelled."
Because of this, ‘Umar said: "I used to think we had attained a status no one after us would reach."
{Allah is pleased with them}
The Sābiqūn (foremost) are the subject (in the nominative), and its predicate is {Allah is pleased with them}. Its meaning: He is pleased with them for their deeds, and {they are pleased with Him} for the religious and worldly blessings He has bestowed upon them.
Note on the text:
In the codices of the people of Makkah, it is written: {tajrī min taḥtihā} (flowing from beneath it), which is the recitation of Ibn Kathir. In all other codices, it is written: {taḥtihā} (beneath it), without the word min.
Surah At-Tawbah: 101
{And among those around you of the bedouins are hypocrites, and [also] from the people of Madinah. They have become accustomed to hypocrisy; you do not know them, [but] We know them. We will punish them twice [in this world]; then they will be returned to a great punishment.}