"And leave the apparent sin and the hidden [thereof]." Al-Hasan said: Meaning what is done openly and what is done in secret. "Indeed, those who earn sin will be recompensed for what they were committing," meaning: what they were acquiring.
﴿وذروا ظَاهر الْإِثْم وباطنه﴾ قَالَ الْحَسَنُ: يَعْنِي: عَلَانِيَتَهُ وَسِرَّهُ. ﴿إِنَّ الَّذِينَ يَكْسِبُونَ الإِثْمَ سَيُجْزَوْنَ بِمَا كَانُوا يقترفون﴾ يَعْنِي: يكتسبون.