In this text, Taberî states that the verse expresses that Allah knows what His servants conceal and what they reveal. He describes how some of the Jews, when they encountered the believers, said 'we have believed' while concealing disbelief and denial in their hearts, and despite knowing this, they revealed it. He also touches upon the matter of those who bend/bow their chests thinking they can hide from Allah, and notes that the reading of most of the reciters is considered correct.

يقول جل ثناؤه: يعلم ما يسر هؤلاء الجهلة بربهم، الظانون أن الله يخفى عليه ما أضمرته صدورهم إذا حنوها على ما فيها وثنوه، وما تناجوه بينهم فأخفوه سواء عنده سرائر عباده وعلانيتهم

According to this exegete, the verse expresses that Allah knows equally the hidden and open state of the disbelievers, therefore their efforts to hide are meaningless. According to some reports, the verse was revealed concerning Ahnes b. Sherîk, who showed proximity to the Messenger with pleasant words but thought differently inwardly, and according to others, concerning the hypocrites. Zemahşerî also discusses the different readings of the verb 'تثنوني' and its grammatical roots, explaining that this expression can mean the closing/weakness of hearts.

يعني أنه لا تفاوت في علمه بين إسرارهم وإعلانهم ، فلا وجه لتوصلهم إلى ما يريدون من الاستخفاء ، والله مطلع على ثنيهم صدورهم واستغشائهم ثيابهم ، ونفاقهم غير نافق عنده . روي أنها نزلت في الأخنس بن شريق وكان يظهر لرسول الله صلى الله عليه وسلم المحبة وله منطق حلو وحسن سياق للحديث

According to this exegete, the word 'dâbbe' in the verse, according to its linguistic origin, encompasses all living creatures found on earth, in the sea and on mountains; only Allah knows their number, nature, organs, food and dwelling places. Furthermore, the verse shows that sustenance is guaranteed by Allah; however, the 'obligation' here should be understood not as necessity imposed on Allah, but as befits His promise, grace and bounty. Râzî also presents this verse as evidence that unlawful sustenance can also be counted as sustenance.

قال الزجاج : الدابة اسم لكل حيوان ، لأن الدابة اسم مأخوذ من الدبيب ، وبنيت هذه اللفظة على هاء التأنيث ، وأطلق على كل حيوان ذي روح ذكرا كان أو أنثى

Kurtubî draws attention to the reading differences of the verb in this verse: Ibn Muhaysın and Humeyd read 'ما تُكِنُّ', which comes from the root 'كننت الشيء' meaning to cover, to conceal something. In the similar usage in the chapter of Qasas, the interpretation is 'what the chests conceal', as if the hidden thing in the chests is thought of like a flowing substance. According to the prevalent reading, however, it is said 'أكننت الشيء', which means to keep something hidden in oneself.

ما تكن من كننت الشيء إذا سترته هنا وفيالقصص تقديره : ما تكن صدورهم عليه وكأن الضمير الذي في الصدور كالجسم السائر ومن قرأ : تكن فهو المعروف يقال : أكننت الشيء إذا أخفيته في نفسك

Ibn Kesîr narrates that this verse describes the hypocrite Jews: when they encounter the Prophet's companions, they say 'we have believed'; when they gather among themselves, what they hide is the truths concerning Muhammad found in their books and which they deny; they refrain from explaining this to their companions, because they fear that the companions will use this against them before Allah.

كانوا إذا تولوا عن أصحاب محمد صلى الله عليه وسلم وخلا بعضهم إلى بعض تناهوا أن يخبر أحد منهم أصحاب محمد صلى الله عليه وسلم بما فتح الله عليهم مما في كتابهم خشية أن يحاجهم أصحاب محمد صلى الله عليه وسلم بما في كتابهم عند ربهم

According to Beydâvî, the verse describes the conduct of Jewish hypocrites: when they encounter the believers, they say they have believed; when they are alone among themselves, they warn each other not to convey to the believers what they know about Muhammad's attributes in the Torah; because they fear that this knowledge will be used against them by the believers. The interrogative (أتحدثونهم) according to some conveys reproach, according to others it carries the meaning of denial and prohibition. Finally, it is emphasized that Allah knows both what they conceal and what they reveal; among these hidden things are counted their concealing disbelief and displaying belief and their distorting words.

أتحدثونهم بما فتح الله عليكم بما بين لكم في التوراة من نعت محمد صلى الله عليه وسلم، أو الذين نافقوا لأعقابهم إظهارا للتصلب في اليهودية، ومنعا لهم عن إبداء ما وجدوا في كتابهم، فينافقون الفريقين.