Transliteration:( Wala'in sa altahum layaqoolunna innamaa kunnaa nakhoodu wa nal'ab; qul abillaahi wa 'Aayaatihee wa Rasoolihee kuntum tastahzi'oon )
181. Reason for its revelation: While going to the battle of Tabuk two of the three hypocrites were conversing between themselves that the Holy Propeht thinks that we would be victorious over the Romans. This assessment is totally incorrect. Though the third hypocrite remained silent he was laughing. The HolyProphet sent for the three and asked them to explain what they had said. At this the three replied that we were merely joking to lighten the journey. At this occasion this verse was revealed.
From this emerge few issues.
1. Allah Almighty has blessed the Holy with the knowledge Prophet of the unseen. What people would say in their privacy the Holy Prophet Was made aware of it.
2. Approval through silence and laughing at talk of infidelity too is infidelity because approval of infidelity is in itself infidelity.
 3. Insult of the Holy Prophet is indeed insult of Allah Almighty. Here the hypocrites had insulted the dignity of the Holy Prophet but Allah Almighty says: "Say you 'Do you mock at Allah and His signs and His Messenger?" meaning. mocking at the Holy Prophet is mocking at Allah Almighty and all His signs. Thus respect of the Prophet is indeed Holy respect of Allah Almighty.
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65. If you ask them (about this), they declare: “We were only talking idly and joking.” Say: “Was it at Allah, and His Ayat and His Messenger that you were mocking” 66. Make no excuse; you disbelieved after you had believed. If We pardon some of you, We will punish others among you because they were criminals.
`Abdullah bin `Umar said, “During the battle of Tabuk, a man was sitting in a gathering and said, `I have never seen like these reciters of ours! They have the hungriest stomachs, the most lying tongues and are the most cowardice in battle.’ A man in the Masjid said, `You lie. You are a hypocrite, and I will surely inform the Messenger of Allah. ‘ This statement was conveyed to the Messenger of Allah and also a part of the Qur’an was revealed about it.”’ `Abdullah bin `Umar said, “I have seen that man afterwards holding onto the shoulders of the Messenger’s camel while stones were falling on him, declaring, `O Allah’s Messenger! We were only engaged in idle talk and jesting,’ while the Messenger of Allah was reciting,
(“Was it at Allah, and His Ayat and His Messenger that you were mocking”) ﴿9:65﴾.”’ Allah said,
(Make no excuse; you disbelieved after you had believed.) on account of your statement and mocking,
(If We pardon some of you, We will punish others among you) for not all of you will be forgiven, some will have to taste the torment,
(because they were criminals), they were criminals because of this terrible, sinful statement.
(9:65) Should you question them what they were talking about, they would certainly say: “We were merely jesting and being playful.”[73] Tell them: “Was it Allah and His revelation and His Messenger that you were mocking?”
73. This refers to the hypocrites who used to make fun of the Prophet (peace be upon him) and the true Muslims in their secret meetings when they were making preparations for the expedition to Tabuk. In this way, they used to discourage those Muslims who sincerely and honestly intended to go forth for Jihad. We learn many things in this connection from the traditions. For instance, in one of their meetings, when the hypocrites were having a gossip, one of them remarked, “I say: Do you think that the Romans are no better than the Arabs? You will see that in the near future these brave men will be bound with ropes.” Another responded to this, “What a fun it would be if after this each one of them is lashed with a hundred stripes.” Still another, ridiculing the preparations by the Prophet (peace be upon him) for the expedition, remarked, “Look at this man, and his preparations. He intends to go forth to conquer the forts in Syria and the Roman Empire.”
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