"O you who have believed, why do you say what you do not do?" The explanation of al-Hasan: He means the hypocrites, attributing them to the Islam they manifested, which is the profession of faith. They used to say: We will fight alongside the Messenger of God and we believe in him, but when the jihad came, they distanced themselves from it.
﴿يَا أَيهَا الَّذِينَ آمَنُوا لِمَ تَقُولُونَ مَا لَا تَفْعَلُونَ﴾ تَفْسِير الْحسن: يَعْنِي: الْمُنَافِقين نسبهم إِلَى الْإِسْلَام الَّذِي أظهرُوا، وَهُوَ الْإِقْرَار، وَكَانُوا يَقُولُونَ: نجاهد مَعَ رَسُول الله، ونؤمن بِهِ، فَإِذا جَاءَ الْجِهَاد بعدوا عَنهُ