According to Taberî, this verse commands the believers to perform prayer at its proper time and with its conditions, to give almsgiving willingly as it has been prescribed, and to perform righteous deeds in this worldly life and present them as provisions for the hereafter. Furthermore, the pronoun omission in the expression 'tecidûhu' means 'its reward,' and he points out that Allah sees and knows all that His servants do, whether openly or secretly, and that this contains both a promise and a warning, both a command and a deterrent.

وإنما قال: {تجدوه} والمعنى: تجدوا ثوابه كما حدثت عن عمار بن الحسن، قال: ثنا ابن أبي جعفر، عن أبيه، عن الربيع: " قوله: {تجدوه} يعني: تجدوا ثوابه عند الله "

According to Zemahşerî, since Allah has revealed to His servants that which will correct their deeds in this verse, they have no need to hear anything from the disbelievers. Furthermore, he states that those referred to by the expression 'tevellev' in the verse are the hypocrites, who establish friendship with the Jews and convey the secrets of the believers to them. The characterization of the Jews as 'the people upon whom Allah's wrath has descended' is explained with reference to another verse (Al-Maida, 'men leanehullah wa gadıbe aleyh').

كان المنافقون يتولون اليهود وهم الذين غضب الله عليهم في قوله تعالى : ( من لعنه الله وغضب عليه ) ويناصحونهم وينقلون إليهم أسرار المؤمنين

According to this exegete, the presence of deeds mentioned in the verse means the presence of their reward and recompense, not the deeds themselves; for the deeds performed do not remain in themselves and their exact preservation was never what was desired. Furthermore, the emphasis that Allah will not overlook any deed, whether small or great, carries both an encouragement that even small deeds will be rewarded and a deterrent from wrongdoing.

فبقي أن المراد وجدان ثوابه وجزائه ، ثم قال : أي أنه لا يخفى عليه القليل ولا الكثير من الأعمال وهو ترغيب من حيث يدل على أنه تعالى يجازي على القليل كما يجازي على الكثير ، وتحذير من خلافه الذي هو الشر

Kurtubî relates that the wealth left behind by a deceased person actually belongs to the heirs, while one's own wealth is what one has spent beforehand for goodness in the world (what one has sent forward). He supports this view with the anecdote of 'Umar visiting Baqi' al-Gharqad and calling out to those in the graves and receiving an answer from the unseen, and with verses of poets concerning this meaning.

يا بن الخطاب أخبار ما عندنا أن ما قدمناه وجدناه وما أنفقناه فقد ربحناه وما خلفناه فقد خسرناه

According to this exegete, Allah calls His servants to engage in deeds such as performing prayer and giving almsgiving that will benefit them on the Day of Judgment. It is stated that Allah does not overlook any deed performed by His servants (whether good or evil, hidden or open) and will reward each deed to its doer with its recompense. This statement in the form of news actually contains both a promise and a threat, both a command and a warning; Allah informed His servants that He sees all their deeds, thereby encouraging them to obedience and deterring them from disobedience.

وهذا الكلام وإن كان قد خرج مخرج الخبر فإن فيه وعدا ووعيدا وأمرا وزجرا وذلك أنه أعلم القوم أنه بصير بجميع أعمالهم ليجدوا في طاعته

According to Beydâvî, the scholars of the People of the Book, after the truth had become perfectly clear to them, wished to turn the believers from faith to disbelief merely out of spite arising from their souls. This verse commands the believers to show forbearance and clemency toward them until Allah's command comes (permission for war or the rule of jizya), and then they are advised to seek refuge with Allah through prayer and almsgiving. Although it is narrated from Ibn 'Abbas that this ruling was abrogated by the Verse of the Sword, Beydâvî objects to this.

وعن ابن عباس رضي الله عنهما إنه منسوخ بآية السيف، وفيه نظر إذ الأمر غير مطلق