[They swear by Allah that they did not say it]. Al-Hasan said:

A man from the hypocrites met a man from the Muslims and said, "If what Muhammad says is true, then we are worse than donkeys." The Muslim replied, "I bear witness that it is indeed true, and that you are worse than a donkey." The Prophet (ﷺ) was then informed of this, so he sent for the hypocrite and asked, "Did you say such and such?" The man swore by Allah that he had not said it, while the Muslim swore that he had indeed said it. Then Allah (Glorified and Exalted is He) revealed: [They swear by Allah that they did not say it, but they have said the word of disbelief and disbelieved after their Islam]—meaning after their declaration—[and they plotted that which they could not attain]. Mujahid said: The hypocrite plotted to kill the believer when he said to the hypocrite: "By Allah, everything that Muhammad says is true, and you are indeed worse than a donkey."

[And they did not resent except that Allah and His Messenger had enriched them from His bounty]. He says: They did not resent anything of what the Messenger of Allah (ﷺ) brought, except that they attained wealth in this world, and had they held fast to it, they would have attained Paradise in the Hereafter.

Muhammad said: The meaning is: They do not resent anything, nor do they recognize the right of Allah (Glorified and Exalted is He) except for this favor, and this is something that should not be resented.

[If they repent]—meaning: if they return from their hypocrisy—[it will be better for them, and if they turn away]—from repentance and manifest polytheism—[Allah will punish them with a painful punishment], the verse.

Surah At-Tawbah from verse (75) to verse (78).