Some commentators, of course, have considered this verse as about hypocrites.
Some commentators, of course, have considered this verse as about hypocrites. Then, if the purpose is a hypocrite, who has never a faith in his heart, this is contrary to the apparent meaning of the verse, because the Qur’anic phrase: “such a one who worships Allah”, “he is satisfied therewith” and “he turns back his face” show that he had a weak faith before.
And if the purpose is the hypocrites who have a very small share of faith, it does not contrast with what was said in the above and it is acceptable. The next verse points to the polytheistic belief of this group particularly after deviation from monotheism and belief in Allah.
It says: “He calls, besides Allah, upon that which does not harm him and that which does not profit him:…” If he is truly interested in the material profits and avoids loss, and for the same reason considers the good and misery of the world as the legitimacy of religion, then why does he go to the idols which have neither any hope of profit nor any fear of loss in them. They are some useless things which have no effect in the men’s fate.
Yes, this is a deep aberration, which is far from any prosperity. The verse says: “…that is indeed the manifest loss.” Its distance with the Straight Path is so far that there is little hope for their return to the Truth.
Again, the Qur’an goes further than this, when it says: “He calls upon him whose harm is nearer than his profit;…” It is for the reason that, in the world, these artificial objects of worship may turn their thought toward lowliness, meanness, superstitions, and in the Hereafter, they bring forth the Hell Fire for them; but, as Surah Al-’Anbiya, No 21, verse 98 indicates, these idols are themselves the fuel of Hell.
At the end of the verse, concerning those idols, the Holy Qur’an adds: “…an evil protector indeed, he, an evil associate.” There arises this question here that: in the previous verse any profit and loss were negated from the side of the idols, while here, in this verse, it says that the harm of an idol is nearer than his profit. Do these two concepts agree with each other?
In answer to this clear question it must be said that in conversations it is usual that sometimes in one occasion something is counted useless, while after that, the same thing is introduced as the source of loss.