Tafsir of At-Tawbah 9:126-127

"Do they not see..."

It is read as wa-lā yarawna (they do not see) with both yā’ and tā’.

{They are tested} They are tried with illness, drought, and other afflictions from God. Yet, they do not desist, nor do they repent from their hypocrisy, nor do they remember, nor do they take heed, nor do they reflect upon their affairs.

Alternatively, it means they are tested through Jihad alongside the Messenger of God (may God bless him and grant him peace), witnessing his affairs and the victory and support God sends down upon him. Or, Satan tempts them, so they lie and break their covenants with the Messenger of God, leading him to kill them and make an example of them, yet they still do not refrain.

{They look at one another} They wink at each other with their eyes, denying the revelation and mocking it, saying: {Does anyone see you?}—meaning, from among the Muslims—so that we may slip away. For we cannot bear to listen to it, and laughter overcomes us, so we fear being exposed among them.

Or, they exchange glances, consulting on how to exit and sneak away stealthily, saying: "Does anyone see you?" It is also said that the meaning is: whenever a Surah is revealed exposing the hypocrites, {God has turned their hearts away}—a supplication against them for abandonment and for turning their hearts away from the expansion [of faith] that is in the hearts of the believers.

{Their hearts} [This is] because they are {a people who do not understand}—they do not reflect so that they might understand.

{There has certainly come to you a Messenger from among yourselves, grievous to whom is what you suffer; [he is] concerned over you and to the believers is kind and merciful. But if they turn away, [O Muhammad], say, "Sufficient for me is Allah; there is no deity except Him. On Him I have relied, and He is the Lord of the Great Throne."}