"Have you not seen those who have taken as allies a people with whom Allah has become angry?" The verse refers to the hypocrites who took the polytheists as allies. "They are not of you," He says to the believers, meaning they are not of you in the inner reality of their affairs; they merely manifest faith to you, while it is not in their hearts. "Nor are they of them [the polytheists]," meaning they are not of the polytheists in the outward reality of their affairs, because they manifest faith to you while concealing polytheism with them. "And they swear to untruth while they know" that they are lying. The hypocrites swear that they are believers, while they are not believers.
﴿أَلَمْ تَرَ إِلَى الَّذِينَ تَوَلَّوْا قوما غضب الله عَلَيْهِم﴾ الْآيَة هم المُنَافِقُونَ توَلّوا الْمُشْركين ﴿مَّا هُم مِّنكُمْ﴾ يَقُوله للْمُؤْمِنين مَا هم مِنْكُم فِي بَاطِن أَمرهم، إِنَّمَا يظهرون لكم الْإِيمَان وَلَيْسَ فِي قُلُوبهم ﴿وَلَا مِنْهُم﴾ يَعْنِي من الْمُشْركين فِي ظَاهر أَمرهم؛ لأَنهم يظهرون لكم الْإِيمَان، ويسّرون مَعَهم الشِّرْك ﴿وَيَحْلِفُونَ عَلَى الْكَذِب وهم يعلمُونَ﴾ أَنهم كاذبون، يحلف المُنَافِقُونَ أَنهم مُؤمنُونَ وَلَيْسوا بمؤمنين
