"So woe to those praying ones," "Who are careless of their prayers.
"So woe to those praying ones," "Who are careless of their prayers.” They neither consider any value for their prescribed daily canonical prayers, nor lay stress on its proper time, nor observe its conditions and rites. The term /sahun/ is derived from /sahw/ which originally means 'a mistake which is done unintentionally or neglectfully' whether one is guilty in its preparation or not. In the first case, one is not excused, but in the second case one is.
here the purpose is negligence with guilt. We should note that it does not say 'they make mistakes unintentionally in their prayer' which happens, in any case, for everyone, but it says that they are careless of their essential prayers, totally. It is clear that if it happens once or occasionally, it may be of negligence, but he who always forgets his prayers and lets it be forgotten, it is obvious that he does not take it seriously or he has no fear of people, or the like.
In addition to what was said, there are some other commentaries cited on the purpose of /sahun/ mentioned in this verse. Among them are regarding those who do not offer the daily prayers punctually, and let the exact time for the prayers elapse, to pass their time away in idleness or in worldly business and enjoyments. Or those who pray to show their prayerfulness and would-be piety to the public, but, do not do it when they are alone. (This idea is mentioned in the next verse).
Of course, all these meanings can be combined whereas, the first commentary seems more fitting. In any case, when these kind of neglectful praying ones deserve the wrath of Allah, what can be the state of those who never pray? "Those who (want but) to be seen (of men)," "But refuse (to supply) (even) neighbourly needs".
It is certain that one of the headsprings of pretence and hypocrisy is the lack of Faith in the Day of Judgement and disbelief in the divine recompense, otherwise, how can a person leave the rewards of Allah and pay attention to the mere pleasure of people? The term /ma'un/ is based on /ma'n/ with the meaning of 'a little thing'.
Many commentators believe that the purpose of it, here is for things of insignificant price that people, especially neighbors, take from each other; things like salt, water, matches for fire, dishes, and the like, which are the necessities of life. It is self-evident that a person who withholds giving such insignificant things to others is a very miserly, faithless one.