This text addresses two separate topics: First, it is stated that the testimony expression in Âl-i İmrân 18 is a qualification regarding Allah's standing with justice, and this is clearly seen in the Quranic recitation of Ibn Masud. Second, it conveys that the verse characterizing the hypocrites in Sura Al-Baqara describes a person whose words are pleasing to people but whose heart is contrary to them, and who is extremely stubborn in enmity (especially according to the narration of Ahnes b. Shureyk). Taberî relays that although this verse was revealed specifically about one person, it later became a general ruling.

وأولى القولين بالصواب في ذلك عندي قول من جعله قطعا على أنه من نعت الله جل ثناؤه، لأن الملائكة وأولي العلم معطوفون عليه، فكذلك الصحيح أن يكون قوله «قائما» حالا منه.

Râzî considers the narration that the relevant verse is specific to a certain person (Ahnes and his case) to be weak; according to him, the verse linguistically expresses a general ruling and encompasses everyone who carries such characteristics of praise or blame. He also notes that it is not necessary for the characteristics mentioned in the verse to mean hypocrisy; instead, it can be understood as ostentation or another state. He also conveys that some commentators assign this verse to a group from the People of the Book who believed (Abdullah b. Salam and his companions).

وعندي أن هذا القول ضعيف وذلك لأنه بهذا الفعل لا يستوجب الذم وقوله تعالى : لا يدل على أن المراد به واحد من الناس لجواز أن يرجع ذلك إلى اللفظ دون المعنى وهو جمع

According to Kurtubî, this verse was revealed about hypocrites who professed faith with their tongues but concealed disbelief in their hearts. As the reason for revelation, from Ibn Abbas, the story of a hypocritical group speaking about Asim b. Sabit, Hubaib and their companions who were martyred in the expedition of Raji is narrated; he also mentions the narration by al-Suddi and some exegetes that it was revealed about Ahnes b. Shereek. Katada, Mujahid and a group of scholars said that the verse is general and encompasses every person who hides in his heart the opposite of what he says with his tongue (disbelief, hypocrisy, lying or intention of harm).

وقال بن عباس : نزلت في قوم من المنافقين تكلموا في الذين قتلوا في غزوة الرجيع : عاصم بن ثابت وخبيب وغيرهم وقالوا : ويح هؤلاء القوم لا هم قعدوا في بيوتهم ولا هم أدوا رسالة صاحبهم فنزلت هذه الآية في صفات المنافقين

Ibn Kesîr conveys a narration pointing to a person who acquires the world with his words under the appearance of religion, who behaves in a soft and sweet manner toward people while harboring evil in his heart. Subsequently, he states that although this verse was revealed about a specific person, it carries a general meaning. He also explains that the expression in the verse means that the person shows Islam outwardly and carries disbelief and hypocrisy in his heart.

فقال محمد بن كعب إن الآية تنزل في الرجل ثم تكون عامة بعد وهذا الذي قاله القرظي حسن صحيح

According to Beydâvî, this person gains approval in worldly affairs and livelihood matters with his words or claims of affection and display of faith; while the sweetness and eloquence of his word in this world pleases, this approval will not remain in the Hereafter due to terror and the tying of his tongue or his not being permitted to speak. Furthermore, this person swears by Allah that what is in his heart is in accordance with his words, whereas in fact he is someone who shows the most severe enmity and struggle against Muslims.

قيل نزلت في الأخنس بن شريق الثقفي وكان حسن المنظر حلو المنطق يوالي رسول الله صلى الله عليه وسلم ويدعي الإسلام. وقيل في المنافقين كلهم.