“And the al-mu’adhirun came,” meaning: those making excuses, “from among the Bedouins so that permission would be granted to them,” meaning: to remain behind.
Muhammad said: It is said that such-and-such person is a mu’adhir, meaning: a person making an excuse (mu’tadhir); the letter ta has been assimilated into the letter dhal due to the proximity of their points of articulation. Among their expressions also is: "I have 'adhdhartu in the matter," meaning: I have been negligent; and "I have a'dhartu," meaning: I have exerted effort.
“And those who lied to Allah and His Messenger remained behind” regarding that which they increased in hypocrisy; this occurred during the Battle of Tabuk.
﴿وَجَاء المعذرون﴾ يَعْنِي: الْمُعْتَذِرِينَ ﴿مِنَ الأَعْرَابِ لِيُؤْذَنَ لَهُم﴾ يَعْنِي: فِي الْقُعُودِ.
قَالَ مُحَمَّدٌ: يُقَالُ: فُلانٌ مُعَذِّرٌ؛ أَيْ: معتذرٌ، وَأُدْغِمَتُ التَّاءُ فِي الذَّالِ؛ لِقُرْبِ مَخْرَجَيْهِمَا. وَمِنْ كَلامِهِمْ أَيْضًا: عَذَّرْتُ الأَمْرَ إِذْ قَصَّرْتُ، وَأَعْذَرْتُ إِذَا جَدَّدْتُ.
﴿وَقَعَدَ الَّذِينَ كَذَبُوا اللَّهَ وَرَسُوله﴾ فِيمَا أَكْثَرُوا مِنَ النِّفَاقِ؛ كَانَ هَذَا فِي غَزْوَة تَبُوك.