"Unquestionably, to Allah belongs whatever is in the heavens and the earth. He already knows that upon which you stand," meaning the hypocrites. "And the Day they will be returned to Him," meaning the hypocrites will be returned to Him on the Day of Resurrection, "He will inform them of what they have done," of hypocrisy and disbelief, "and Allah is, of all things, Knowing."
﴿أَلا إِنَّ لِلَّهِ مَا فِي السَّمَاوَات وَالأَرْضِ قَدْ يَعْلَمُ مَا أَنْتُمْ عَلَيْهِ﴾ يَعْنِي: الْمُنَافِقين ﴿وَيَوْم يرجعُونَ إِلَيْهِ﴾ يرجع إِلَيْهِ الْمُنَافِقين يَوْم الْقِيَامَة ﴿فينبئهم بِمَا علمُوا﴾ مِنَ النِّفَاقِ وَالْكُفْرِ ﴿وَاللَّهُ بِكُلِّ شَيْء عليم﴾.