لَا تَعْتَذِرُوا قَدْ كَفَرْتُمْ بَعْدَ إِيمَانِكُمْ ۚ إِنْ نَعْفُ عَنْ طَائِفَةٍ مِنْكُمْ نُعَذِّبْ طَائِفَةً بِأَنَّهُمْ كَانُوا مُجْرِمِينَ
Make no excuse; you have disbelieved after your belief. If We pardon one faction of you - We will punish another faction because they were criminals.
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(And (there are) others who have acknowledged their faults…) [9:102-103]. Ibn al-Walibi reported that Ibn'Abbas said: “This verse was revealed about some people who failed to join the Messenger of Allah, Allahbless him and give him peace, at the Battle of Tabuk and then regretted it, saying: 'We are enjoying shelterand shade with the women while the Messenger of Allah, Allah bless him and give him peace, and hisCompanions are engaging in Jihad. By Allah, we shall tie ourselves to the columns [of the mosque] andremain tied until the Messenger himself unties and pardons us'. And they tied themselves to the columns ofthe mosque. When the Messenger of Allah, Allah bless him and give him peace, returned from the battle, hepassed by them and asked about who they were. He was told: 'These are the people who failed to join you.They vowed to remain in their position until you untie them yourself'. The Prophet, Allah bless him and givehim peace, said: 'And I swear that I will not set them free until I am commanded to do so nor will I pardonthem unless it is Allah Who pardons them first. They have failed to join me and shunned fighting alongsidethe Muslims'. And so Allah, exalted is He, revealed this verse. When it was revealed, the Messenger of Allah,Allah bless him and give him peace, sent for them, freed them and pardoned them. When they were freed,they said: 'O Messenger of Allah, these are our riches which caused us to fail to join you, spend them oncharity on our behalves to purify us and ask forgiveness for us'. He said: 'I was not commanded to takeanything from your riches'. Allah, glorious and majestic is He, then revealed (Take alms of their wealth,wherewith thou mayst purify them and mayst make them grow…) [9:103]”. Said Ibn 'Abbas: “They were tenmen”.
وَلَئِن سَأَلْتَهُمْ لَيَقُولُنَّ إِنَّمَا كُنَّا نَخُوضُ وَنَلْعَبُ قُلْ أَبِاللَّهِ وَءَايَـتِهِ وَرَسُولِهِ كُنتُمْ تَسْتَهْزِءُونَ - لاَ تَعْتَذِرُواْ قَدْ كَفَرْتُمْ بَعْدَ إِيمَـنِكُمْ إِن نَّعْفُ عَن طَآئِفَةٍ مِّنْكُمْ نُعَذِّبْ طَآئِفَةً بِأَنَّهُمْ كَانُواْ مُجْرِمِينَ
(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,
أَبِاللَّهِ وَءَايَـتِهِ وَرَسُولِهِ كُنتُمْ تَسْتَهْزِءُونَ
("Was it at Allah, and His Ayat and His Messenger that you were mocking'') 9:65.''' Allah said,
لاَ تَعْتَذِرُواْ قَدْ كَفَرْتُمْ بَعْدَ إِيمَـنِكُمْ
(Make no excuse; you disbelieved after you had believed.) on account of your statement and mocking,
إِن نَّعْفُ عَن طَآئِفَةٍ مِّنْكُمْ نُعَذِّبْ طَآئِفَةً
(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,
بِأَنَّهُمْ كَانُواْ مُجْرِمِينَ
(because they were criminals), they were criminals because of this terrible, sinful statement.
Hal itu, karena mengolok-olok Allah, ayat-ayat-Nya dan Rasul-Nya merupakan kekafiran yang mengeluarkan dari Islam, karena agama dibangun di atas dasar pengagungan kepada Allah, agama-Nya dan Rasul-Nya, sedangkan mengolok-olok bertentangan dengan dasar ini dan sangat berlawanan sekali. Oleh karena itulah, ketika kaum munafik itu datang kepada Rasulullah shallallahu 'alaihi wa sallam meminta maaf terhadap ucapan ini, Rasulullah shallallahu 'alaihi wa sallam membacakan ayat di atas, âMengapa kepada Allah, dan ayat-ayat-Nya serta Rasul-Nya kamu selalu berolok-olok? Tidak perlu kamu meminta maaf, karena kamu telah kafir setelah beriman" Beliau tidak menoleh kepadanya dan tidak berkata lebih.
Yakni tidak bisa dimaâafkan semuanya dan segolongan di antara kamu perlu dihukum. Meskipun kalau mereka bertobat, maka tobatnya diterima. Dalam ayat ini juga terdapat dalil bahwa barang siapa yang membicarakan secara rahasia yang isinya membuat makar terhadap agama, mengolok-olok Allah, ayat-ayat-Nya dan Rasul-Nya, maka Allah Subhaanahu wa Ta'aala akan menampakkannya dan membuka aibnya serta menghukumnya dengan hukuman yang berat. Demikian pula terdapat dalil bahwa mengolok-olok salah satu dari kitabullah atau sunnah Rasul-Nya yang sahih, melecehkanya, merendahkannya, atau mengolok-olok Rasulullah shallallahu 'alaihi wa sallam atau merendahkannya, maka dia kafir kepada Allah. Di samping itu, ayat di atas juga menunjukkan bahwa tobat diterima dalam semua dosa meskipun besar.
Selalu berbuat kufur dan nifak.