Taberî first explains this verse in the sense that Allah is capable of all things, and can destroy whomever He wills and replace them with another community; it is reported that the punishment came to Banū Nadīr in the form of the withholding of rain. Subsequently, the exegetes have differed in their interpretation of the phrase 'whether you disclose what is within yourselves or conceal it': one group says this concerns the matter of concealing or disclosing testimony, while another group states that this indicates Allah will hold His servants accountable even for what passes through their hearts, although this ruling was abrogated by the following verse (regarding accountability for what the heart acquires).

يقول جل ثناؤه: والله على إهلاككم واستبدال قوم غيركم بكم وعلى كل ما يشاء من الأشياء قدير. وقد ذكر أن العذاب الأليم في هذا الموضع كان احتباس القطر عنهم.

According to Zamakhsharī, this verse expresses Allah's power to make the few overcome the many, and the weak overcome the strong, and indeed He did this for the believers on that day. The occurrence of speech (nutq) is not something surprising in the face of Allah's power, who is capable of making every living creature speak, creating humans initially, and resurrecting them again.

يقدر على أن ينصر القليل على الكثير والذليل على العزيز ، كما فعل بكم ذلك اليوم

Qurtubī transmits five views concerning the meaning of the phrase in this verse 'whether you disclose what is within yourselves or conceal it, Allah will call you to account for it'; one of them is that this ruling is abrogated, and Allah removed this requirement with His verse 'Allah does not burden any soul beyond its capacity'. He also lists views concerning the different reading variants (jazm, raf', nasb) of the verbs in the verse (yāghfiru/yu'azzību) and their grammatical justifications. The text also includes the claim that Jews and Christians counted themselves as Allah's children/beloved ones and the response given to this.

اختلف الناس في معنى قوله تعالى : وإن تبدوا ما في أنفسكم أو تخفوه يحاسبكم به الله على أقوال خمسة : الأول أنها منسوخة قال بن عباس وبن مسعود وعائشة وأبو هريرة والشعبي وعطاء ومحمد بن سيرين ومحمد بن كعب وموسى بن عبيدة وجماعة من الصحابة والتابعين وأنه بقي هذا التكليف حولا حتى أنزل الله الفرج بقوله : لا يكلف الله نفسا إلا وسعها

Ibn Kathīr transmits that this verse caused the Companions great distress, because they feared being held accountable for what passed through their hearts. Upon the Prophet's command to 'say we have heard and obeyed', the view is transmitted that the following verse abrogated this ruling; however, according to some scholars, the verse is not abrogated; rather, it indicates that Allah will make known on the Day of Judgment what is concealed in the hearts, and a person will be called to account only for what is in his hand (speech and deed), and will not be held responsible for the baseless suggestions and memories of the soul.

قال فنسختها هذه الآية فدمعت عيناه فبلغ صنيعه ابن عباس فقال يرحم الله أبا عبد الرحمن لقد صنع كما صنع أصحاب رسول الله صلى الله عليه وسلم حين أنزلت فنسختها الآية التي بعدها

According to Bayḍāwī, the phrase in this verse 'whether you disclose what is within yourselves or conceal it' refers to the evil harbored in the heart and determination for it; consequently, on the Day of Judgment, forgiveness or punishment will result. The verse is read as evidence against the Mu'tazilites and Rāfidites who deny accountability; moreover, the phrase 'He forgives whom He wills and punishes whom He wills' is evaluated as clear evidence that punishment is not obligatory.

وهو حجة على من أنكر الحساب كالمعتزلة والروافض. فيغفر لمن يشاء مغفرته. ويعذب من يشاء تعذيبه، وهو صريح في نفي وجوب التعذيب.

Al-Rāzī discusses whether the phrase at the end of the verse 'you will be called to account for what is within you/in yourselves before Allah' includes unwanted baseless thoughts and corrupted memories that come to the heart. Accordingly, he distinguishes between thoughts that come to the heart which a person cannot ward off and does not will, and thoughts that one knowingly adopts and is determined to realize; obligation and responsibility apply only in the second category. Furthermore, some scholars note that such memories will meet with a response in the form of worldly grief and sorrow, which is also a severe warning of divine power.

فالقسم الأول : يكون مؤاخذا به ، والثاني : لا يكون مؤاخذا به