At-Tawbah: 79
{Those who defame the voluntary givers...}
The grammatical position of "Those" (alladhīna) is accusative or nominative, indicating censure. It is also permissible for it to be in the genitive case, as a substitute for the pronoun in "their secret" (sirrihim) and "their private counsel" (najwāhum). It is also recited as yulmazūna (passive voice).
{The voluntary givers (al-muṭawwiʿīn)}: Those who volunteer and give of their own accord.
Narrated: The Messenger of Allah (ﷺ) encouraged charity. ʿAbd al-Raḥmān ibn ʿAwf brought forty uqiyyah of gold—it is said four thousand dirhams—and said: "I had eight thousand; I lent my Lord four thousand and kept four thousand for my family." The Messenger of Allah (ﷺ) said: "May Allah bless you in what you gave and what you kept." Allah blessed him so much that his wife, Tumāḍir, was settled for her share of the eighth for eighty thousand. ʿĀṣim ibn ʿAdī gave a hundred wasaq of dates. Abū ʿAqīl al-Anṣārī (may Allah be pleased with him) came with a ṣāʿ of dates and said: "I spent my night drawing water with a rope for two ṣāʿs, so I left one for my family and brought one." The Messenger of Allah (ﷺ) ordered him to scatter it over the charity. The hypocrites defamed them, saying: "ʿAbd al-Raḥmān and ʿĀṣim only gave out of ostentation, and Allah and His Messenger are surely in no need of Abū ʿAqīl’s ṣāʿ, but he only wanted to be mentioned so he could be given from the charity." Thus, this was revealed.
{Except their effort (juhdahum)}: Meaning, except their capacity. It is recited with both fatḥah and ḍammah (on the jīm).
{Allah mocks them}: This is like His saying: {Allah mocks them} (Al-Baqarah: 15), in that it is a declarative statement, not a supplication. Do you not see His saying: {And for them is a painful punishment}?
At-Tawbah: 80
{Ask forgiveness for them or do not ask forgiveness for them. If you should ask forgiveness for them seventy times, never will Allah forgive them. That is because they disbelieved in Allah and His Messenger, and Allah does not guide the defiantly disobedient people.}