Qatadah said: "When this verse was revealed: 'Ask forgiveness for them, or do not ask forgiveness for them,' the Messenger of Allah said: 'My Lord has given me a choice, and by Allah, I will exceed seventy [times].' So Allah—Glorified and Exalted is He—revealed in Surat al-Munafiqun: 'It is the same for them whether you ask forgiveness for them or do not ask forgiveness for them,' to the end of the verse."
Muhammad said: His saying—Glorified and Exalted is He—: 'And those who find nothing but their effort' means: their capacity. Al-juhd [with a damma on the jīm] is capacity, while al-jahd [with a fatha on the jīm] is hardship; it is said: 'I did that by jahd,' meaning: with hardship. And His saying—Glorified and Exalted is He—: 'Allah mocks them' means: He requites them with the requital of mockery.
قَالَ قَتَادَةُ: " لَمَّا نَزَلَ فِي هَذِهِ الآيَةِ ﴿اسْتَغْفِرْ لَهُمْ أَوْ لَا تستغفر لَهُم﴾ قَالَ رَسُولُ اللَّهِ:
قَدْ خَيَّرَنِي رَبِّي، فَوَاللَّهِ لأَزِيدَنَّهُمْ عَلَى السَّبْعِينَ. فَأَنْزَلَ اللَّهُ ﷿ فِي سُورَةِ الْمُنَافِقِينَ: ﴿سَوَاءٌ عَلَيْهِمْ أَسْتَغْفَرْتَ لَهُمْ أَمْ لَمْ تَسْتَغْفِرْ لَهُمْ﴾ الآيَةَ ".
قَالَ محمدٌ: وَقَوْلُهُ ﷿: ﴿وَالَّذِينَ لَا يَجِدُونَ إِلا جهدهمْ﴾ يَعْنِي: طَاقَتَهُمْ؛ الْجُهْدُ: الطَّاقَةُ، وَالْجَهْدُ - بِفَتْحِ الْجِيمِ -: الْمَشَّقَةُ؛ يُقَالُ: فَعَلْتُ ذَلِكَ بجهدٍ؛ أَيْ: بِمَشَقَّةٍ. وَقَوْلُهُ ﷿: ﴿سَخِرَ اللَّهُ مِنْهُمْ﴾ أَي: جازاهم جَزَاء السخرية.
