وَيَقُولُونَ طَاعَةٌ
...
They say: "We are obedient,"
Allah states that the hypocrites pretend to be loyal and obedient.
...
فَإِذَا بَرَزُواْ مِنْ عِندِكَ
...
but when they leave you,
meaning, when they depart and are no longer with you,
...
بَيَّتَ طَأيِفَةٌ مِّنْهُمْ غَيْرَ الَّذِي تَقُولُ
...
a section of them spends all night in planning other than what you say.
They plot at night among themselves for other than what they pretend when they are with you.
Allah said,
...
وَاللّهُ يَكْتُبُ مَا يُبَيِّتُونَ
...
But Allah records their nightly (plots).
meaning, He has full knowledge of their plots and records it through His command to His scribes, the angels who are responsible for recording the actions of the servants.
This is a threat from Allah, stating that He knows what the hypocrites try to hide, their plotting in the night to defy the Messenger and oppose him, even though they pretend to be loyal and obedient to him. Allah will certainly punish them for this conduct.
In a similar Ayah, Allah said,
وَيِقُولُونَ امَنَّا بِاللَّهِ وَبِالرَّسُولِ وَأَطَعْنَا ثُمَّ يَتَوَلَّى فَرِيقٌ مِّنْهُمْ مِّن بَعْدِ ذلِكَ وَمَأ أُوْلَـيِكَ بِالْمُوْمِنِينَ
They say: "We have believed in Allah and in the Messenger, and we obey," then a party of them turn away thereafter, such are not believers. (24:47)
Allah's statement,
...
فَأَعْرِضْ عَنْهُمْ
...
So turn aside from them,
means, pardon them, be forbearing with them, do not punish them, do not expose them to the people and do not fear them.
...
وَتَوَكَّلْ عَلَى اللّهِ وَكَفَى بِاللّهِ وَكِيلً
and put your trust in Allah. And Allah is Ever All-Sufficient as a Disposer of affairs.
meaning, He is sufficient as Protector, Supporter and Helper for those who rely on Him and return to Him.
