"So let not their wealth and their children amaze you; Allah only intends to punish them by them in the worldly life." The interpretation of al-Hasan: It means that they spend their wealth and exert their bodies, fighting their allies among the polytheists alongside their enemies among the believers; because they conceal enmity toward them. Thus, it is a punishment for them in the worldly life. "And their souls depart [while they are disbelievers]" - meaning: they pass away.
﴿فَلا تُعْجِبْكَ أَمْوَالُهُمْ وَلا أَوْلادُهُمْ إِنَّمَا يُرِيدُ اللَّهُ لِيُعَذِّبَهُمْ بِهَا فِي الْحَيَاة الدُّنْيَا﴾ تَفْسِيرُ الْحَسَنِ: يَعْنِي: أَنَّهُمْ يُنْفِقُونَ أَمْوَالَهُمْ، وَيُشْخِصُونَ أَبْدَانَهُمْ يُقَاتِلُونَ أَوْلِيَاءَهُمُ الْمُشْرِكِينَ مَعَ أَعْدَائِهِمُ الْمُؤْمِنِينَ؛ لأَنَّهُمْ يُخْفُونَ لَهُمُ الْعَدَاوَةَ؛ فَهُوَ تَعْذِيبٌ لَهُمْ فِي الْحَيَاةِ الدُّنْيَا ﴿وَتَزْهَقَ أنفسهم﴾ أَي: تذْهب.