Surat Al-Ma'oon -107 : Reality of Deen (religion)- Kinds of hypocrisy

“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly),And urges not on the feeding of Al-Miskin (the poor) So woe unto those performers of Salat (prayers) (hypocrites),Those who delay their Salat (prayer from their stated fixed times).Those who do good deeds only to be seen (of men),And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

(Al-Ma'un)

The first verse "Have you seen him who denies the Recompense?", this verse is the core of the word Ad-Dean (means the religion but here it is interpreted as the Recompense), but what does it mean? In any complicated machine (device), a computer, for example, there is a manual to explain how it is used, if one buys this computer, which might cost him hundreds of thousands pounds (some types costs more than twenty millions) without manual, he would misuse it, or damage it, therefore, this manual has big importance, and its value isn’t less than the device itself. In the case of the manual absence, one would use this device without reading how it should be used, as a result he would damage it, and if he doesn't use it at all (because of the same reason), he wouldn’t make use of the money he paid for it, so what should he do? He should ask them to send him a manual to read it attentively and closely, and then he should follow the instructions in it. This manual greatly resembles the religion.
If we have three grounded white substances that is salt, detergent and sugar, all of them are useful, and there is a manual says: use salt in your food, add sugar to the tea, clean the dishes by the detergent, what did this manual do? It ordered (or gave you instructions) to put every thing in its proper (correct) place, if you put sugar in cooking, you will not enjoy it, and if you add salt to your cup of tea, you will not be able to drink it, and if you use sugar to clean dishes, it wouldn't do you any good.

Deen’s reality:

So, the religion is a Devine method, came to explain how every thing should be treated (or used), this is the reality of religion, a detailed brochure or manual based on knowledge and experience,.
When you use this high valued device carefully, wouldn't you look after yourself carefully too?, In this self, Allah installed ambitions, intentions, propensities, and made it from thought, mind, soul, desires, lusts and needs. Doesn’t this complicated (complicated miraculously not because there is a defect in it) creature (man), need a method to control his movements? What does this method say to this creature? Do this and do not do that, because this method grants him his safety.
If you see a sign on a power pole that says: “Keep away, danger of death”, do you consider this order as a restraint to your freedom or to ensure your safety? The religion is exactly like this.
The religion starts from man’s best interest, and pursues his safety and happiness in this world and in the Hereafter, Allah says:
“Have you seen him who denies the Recompense?”

The religion is what the souls submit to, and the question is: when do souls submit to anything? The answer is: when this thing is reasonable, correct, useful, realistic, coherent, faultless, and free from contradiction and absurdity.
Human soul doesn't submit to a thought or idea unless it is correct, reasonable, realistic, good, and coherent.
Therefore, when Allah says "Have you seen him who denies the Recompense?", He means denying the method He sets up for his servants. As I said previously, everything that Allah created, is created for our benefit, but where does evil come from? It comes from misusing things, such as adding sugar to food, cleaning dishes by sugar, or putting detergent in tea, all these are considered wrong (evil).
The religion came to put everything in its place, it says to you: marry and do not fornicate, gain your money legally and do not practice usury, speak politely and beware of obscenity treat your family kindly, and do not be rude with them, it came to say to you: do this and do not do this.

Sick soul rejects Deen’s realities:

Therefore, Deen is a method from the Creator, the All-Aware, Who knows the secret and what is more hidden, and Who created you, Allah says:
"And none can inform you (O Muhammad [p.b.u.h]) like Him Who is the All –Knower (of everything).”

(Fatir, from verse 14)

Nothing in the universe is more sublime than Allah's Saying, because it is from the All-Knowing, the All-Aware, so, the religion is what the righteous souls (minds) submit to.
Our master Abu Bakr As-Seddiq, may Allah be pleased with him, use to say to the Prophet PBUH: “you are telling the truth” whenever the Prophet [p.b.u.h] tells them something.
If you are sincere in seeking the truth, you will realize that the facts of the religion are your soul's food.
Whenever you read a verse, know about a Devine method, or noble Sunna (Prophetic Traditions), you say: Allah has spoken the truth, the Gracious Prophet has spoken the truth, and this is the clear truth.
That is how attitudes of the righteous self (soul) should be, but the sick soul rejects these religion’s facts, not because they are incorrect, but because they limit lusts and desires, Allah says:
“But if they answer you not (i.e. do not bring the Book nor believe in your doctrine of Islamic Monotheism), then know that they only follow their own lusts. And who is more astray than one who follows his own lusts, without guidance from Allah? Verily Allah guides not the people who are Zalimun (wrong –doers, disobedient to Allah, and polytheists).”

(Al-Qasas-54)

If no response to the religion happened, that will be because of one explanation that is facts conflicted with self’s lusts and desires, so it was rejected as a result, but not because they are false facts rather than the owner of that self imagined they will limit (restrict) his desires and tendencies.
We will be happy as long as we follow Allah’s method:

Allah says:
‘Have you seen him who denies the Recompense?’

The Ayah is talking about him who denies Allah’s method that is from the All-Wise and the All-Aware, and which Falsehood cannot come to it from before it or behind it, and in which you can’t spot rifts, contradiction, defects, shortage or weakness.
‘Have you seen him who denies the Recompense?’

If you read a manual issued by a factory that makes complicated electronic devices, logically, you will say: this manual should be applied, because it comes from the factory, it is designed by big engineers and experts, and this device should be used exactly according to the manual.
If you buy an air conditioner, the manufacturer says: do not operate it immediately after turning it off, and most people abide by these instructions, because it is an expensive device and you want to benefit this device all summer, so you find yourself, subconsciously, applying these instructions entirely in order to keep the device intact and safe.
Glory be to Allah, is this device more precious than yourself? Is the human soul more precious or this device? You undoubtedly will leave the device one day, or it leaves you, but your soul is stuck with you, and by which you live forever, either in eternal misery or everlasting bliss, so, if you apply this Devine method in your life, you will be happy, but if not, then you should know that whoever rejects it will be wretched,
You submit to religion out of logic or experience:

Our Lord says:
“Have you seen him who denies the Recompense?”

What is the denial of religion? It is a denial of the Devine method, as I already said: this divine method is like a manual.
The logic says to you: it must be true (correct), because this very complicated and perfect device must have highly qualified makers who are experts of high levels, and no doubt that their instructions are very correct.
You follow this method because of a logical conclusion, and if you opposed these instructions, you would commit big mistake, and the device will break down (will be out of order), and after that you will follow the instructions, but this time with certainty that came from experience.
Therefore, when you follow this religion, you do that either by the logical conclusion you had, or after a bad experience, for which you paid a high price.
Now, what do the righteous souls and logic thinking say? They say: these are the words of the Lord of all worlds, the All- Knowing, the All-Aware, He Whose words should be listened to, and He Who should be worshipped, this logic says to you: Obey Allah, Allah says:
“O you who believe! Be afraid of Allah and give up what remains (due to you) from Riba (usury), if you are (really) believers.”

(Al-Baqarah-278)

And when Allah forbids the usury, you, as a believer, should obey this order, because Allah will perish usury, and everybody who doesn't obey this order, and he who deals with usury will be fought by Allah and His Messenger. This submission is based on a logical conclusion, but when man disobeys the instructions of the religion, and pays high price, only then he says: I wish I hadn't done this, and really Allah has spoken the truth, our Lord the Great and Almighty said:
“Tell the believing men to lower their gaze (from looking at forbidden things), and protect their private parts (from illegal sexual acts).That is purer for them. Verily, Allah is All –Aware of what they do.’

(An-Nur-30)

Soul submits only to religion:

If man gets himself used to feast his eyes on women beauty other than his wife, his marriage will be miserable, and the gap between him and his wife will be wider as they might hate each other, and they will spend their life in misery, arguments, and hassles, Allah says:
“Tell the believing men to lower their gaze (from looking at forbidden things), and protect their private parts (from illegal sexual acts).That is purer for them. Verily, Allah is All –Aware of what they do.”

When one submit to this Ayah, not out of logical conclusion, but after experimental certainty, this exactly what the religion is all about, and I hope that you submit to it out of logical conclusion, before you submit after a bad experience.
The person who commits evil deeds, then Allah gets him into adversities that might finish him, he says: I wish I haven’t eaten Riba (usury), I wish I haven't done such and such, I wish I feared Allah in treating my wife, and only then he says: this religion must be correct because I went through bad experiences.
Therefore, this is a religion, which one submits to, either through logical conclusion, or through experience.
If you admit the truth, it would be by your side, if you don't, it would be against you.
If we say to you: when the objects fall, they accelerate, this is a law, except if there is an air resistance, like an existence of a parachute while you are on a plane, if you wish you can jump using the parachute, or without it, and in this case the laws of falling will apply on you, then you will land dead.
However, if you respect those laws, believed in them, and appreciate their discoverers, and you used a parachute in your jump then you will land safe.
The laws don’t change, and it is all about you, either you believe in them and you will be safe, or you underestimate them and will be doomed.

Deen’s realities are constant at all times:

The law of falling, for instance, either you believe in it, and believe that there is acceleration that is not able to be resisted by man size, but by using a parachute to hold huge quantity of air which will make it safe for him to land, or you don’t believe in that law, and you will break your ribs as a result.
Same example goes for the religion, which doesn’t change, and it is up to the human being, for, when he/she disobeys it, he/she won’t be hurting anyone but him/herself.
Sometimes, the human being goes stubborn and says: I don't want to perform prayers, and I want to gain illegal money, so, let him gain his money illegally, but Allah's Laws don’t change, Allah says:
“Whosoever disbelieves will suffer from his disbelief, and whosoever does righteous good deeds, then such will prepare a good place (in Paradise) for themselves.”

(Ar-Rum-44)

“Verily, the hypocrites seek to deceive Allah, but it is He Who deceives them. And when they stand up for As-Salat (the prayer), they stand with laziness and to be seen of men, and they do not remember Allah but little.”

(An-Nisa'-142)

"They were plotting, and Allah too was plotting; and Allah is the Best of those who plot.”

(Al-Anfal, from verse 30)

The facts of religion are constant, in every time and in every place, whether you believe in them or not, neglect them or not, for you or on you, exactly like the law of falling we’ve mentioned.
You are free in your choice.. Some says: all of this is a myth, I will jump from the plane and nothing bad will happen to me, well go for it and let's see what happens to you when you jump without a parachute.
These laws are applicable all around the world, and if you want to be appreciative to those who discovered these laws, think twice, and use a parachute when you jump off a plane, and surely you will land safe and sound on the ground, this is an example, and for Allah is the highest exemplary.

Allah sets up the rules of Deen:

Either you honor the religion's rules considering that they were set up by Allah and you benefit their outcome, or you neglect them and the bad consequences are on you, like when you say: Allah will overlook our mistakes, this kind of talk is on you. The matter is not that Allah will or will not hold you accountable it is all about your own benefit.
Consider this example, if a truck driver, drives it on a bridge, where a sign says " the maximum load is five tons” while his truck weighs ten tons, and though he reads it, yet he looks around to make sure that no policeman sees him lest he fines him, so we say: the matter is not to be fined or not, but it is about your safety, as the bridge will be damaged and you will fall and your truck too.
If one reads a sign on a power pole "high -voltage current" yet he wants to touch the cables, then he looks around the place to make sure that there is no official man to fine him, well, the subject is not about the fine, but the electrical current will punish him, and he will be carbonized in few minutes if he touches these cables.
The bottom line is that the religion is about constant laws, and general facts that are true and pre-experienced, and eventually it is all up to you, either you abide by them and that is for your own benefit, or you disobey them and that is held against you, as if you are holding yourself accountable by such balance.
Allah says:
“(It will be said to him):"Read your book. You yourself are sufficient as a reckoner against you this Day"

(Al-Isra'-14)

Someone disobeyed Allah, then he wondered "O my Lord, I have disobeyed You, but You didn't punish me!", He said to him: O My slave, I have already punished you, but you didn't know as I drew a veil between me and you so you won’t be able to talk to me? When man disobeys Allah, he will be away from Allah, and he will be in hardship, worries, Shirk, dullness, despair, and pessimism, and all these are symptoms of turning away from Allah.
But if he straightens up and submits to Allah, then he will feel confident, peaceful, hopeful, and will feel that he is an important person in the sight of Allah, needless to say that he will be on the right track, with clear purpose.
Then, if death, the most horrible event to everybody, comes to him, it will be profitable in his point of view, not to mention that he will be happy that it is about time to meet his creator.

Deen’s denial occurs verbally or in acts:

Therefore, the religion is a group of facts, a detailed method, and a Divine directing that is saying to you: do this, and do not do that, and when you abide by it, that will be for your own benefit, and when you turn away from it, that will be against you.
Allah, the Great and Almighty, made this religion as a guarantee for your safety, not as a restriction to your freedom, which some people might think, and some, may Allah forgive them, understood His Saying:
“Verily, We shall send down to you a weighty Word (i.e. obligations, laws).”

(Al-Muzzammil-5)

They understood that the religion is nothing but heavy burdens, while it is a set of rules to guarantee your safety.
If Allah ordered you to lower your gaze, this order is for your own benefit, in order to be happy in your marriage all your life. If He orders you to gain Halal money, that will be for your own benefit, and He blesses your income. If He orders you to be honest, this is something for your own prestige, and when He orders you to be trustful, that will be to enrich you.
"Trustfulness is richness"

[ Kanzul-'Ummal, from Anas]

So, the religion is the core of the following Ayah:
“Have you seen him who denies the Recompense?’

The denial of the religion, in fact, is two types: verbal and practical, the verbal one is very rare in the Islamic world, almost one person out of a thousand people says: the religion is false, whereas most of people are believers.
The verbal denial is rare in our societies, and if you look around in your daily movements, in your house, in your job, in the market, with your neighbors, relatives and friends, whenever you talk with them about the religion, they say: How excellent it is, and when you mention paradise, they say: May Allah grant us paradise, so, the serious denial is not the verbal,but the practical denial.
Sometimes, while I am about to enter the mosque, I run into a man who happens to be coming out of it, so he says to me: May Allah bless you, teacher (praising me). Well, why are you leaving if you think that I worth to be listened to? So this kind of behavior, when someone is praising me yet not attending the lecture, is considered as a practical denial, and let me tell you that It is easier to debate with the verbal denial than the practical one which you can’t debate with.

The serious denial is not to apply the Deen:

Some people bend out of shape trying to defend the religion by saying the Paradise is truth, Hell is truth, the religion is truth, this is our Lord's Saying, and I seek refuge with Allah from every misguidance, well, if you are so much of a believer and defender of the religion, why don't you apply it? Why do you oppose it in all your actions, like when you buy and sell, when you treat your wife, and in your relation with your children, why don’t you apply it?.
Therefore, it is not the most common denial one you says: this religion is false (untrue), this statement is rarely heard, but the most common denial is when you do not apply it.
If you went to a trainee doctor, for example, and he gave you a prescription, and out of courtesy you encouraged him by saying: thank you, I appreciate it, I hope this medicine will cure me, but you used another prescription (written by another doctor), considering that he lacks experience, so on one hand you encouraged and complimented him, but on the other hand you didn’t trust his prescription, and this is a type of denial, and this is dangerous.
Allah the Great and Almighty, said to you: the Riba (usury) is forbidden, but you say: I am obliged to do it, and nowadays usury is everywhere, and I have no choice or I will lose my house, for example. Well this kind of talk is duplicity.
The commander is a guarantor, and the Commander here is Allah.
You can’t grant what is in Allah’s hand by disobeying him, and he who seeks something by disobeying Allah, will be way far from getting it, further more, he will be closer to what he fears from.
Anybody opposes Allah's Saying is frankly denying Qur'an.
“Have you seen him who denies the Recompense?”

Who denies Allah by not minding His orders and prohibits is a denier, some said: It is a denial for the mere breaching of Allah’s orders.
Narrated Suhaib, Allah's Messenger [p.b.u.h] said:
"He didn't believe in the Qur'an he who deemed permissible its prohibitions"

(At-Termidhi)

The meaning of the phrase “haven’t you seen”:

What does "Have you seen" mean? This is unlike "Haven't you seen how your Lord dealt with the owners of the Elephant?".
If Allah, the Exalted and glorious, told you about a historical event, that occurred and wasn’t witnessed by you, His Telling is considered as the highest level of certainty, and you should accept (believe in) what Allah told you as if you witness it, this is the meaning of "Haven't you seen how your Lord dealt with the owners of the Elephant?", while “Have you seen” in this verse has another meaning, as it means that he who denies religion is a person who lives with us, maybe one has a neighbor who denies the religion in his practices, may be women related to him wear cloths that exposes their body, yet he performs the Friday's prayer regularly in the mosque and he condemns everyone who leaves it, well this is a double standard.
Another person might give Sadaqah (volunteer money to the needy), yet he eats Riba (usury), this person denies the religion.
Have you witnessed this person, who denies the religion in his transactions, In his behavior, In his accuracy in appointments? Have you witnessed him if he brings his work to perfection or not? Is he honestly or dishonestly deals with people? Is he lying to them? Is he a procrastinator? Is he arrogant and mean? This is who denies the religion.

Denial is a character in the person who denies Deen:

Ontological relation is a dogmatic relation, and is the highest kind of relations.
Consider this example, the car movement is related ontologically to its existence so if there was no movement the existence of the car is canceled.
The plane flies, if you cancel flying, there will be no point of having a plane.
“Batil is ever bound to vanish."

[Surat Al Israa, verse 81]

“Ever” in this Ayah means that the relation is ontological, as one of Batil (falsehood)’s characters is that it is perishable.
“And Allah is Ever All-Hearer, All-Seer.”

[Surat Al Nisa’, vers 134]

The All-Hearer and the All-Seer are two names of Allah that are related to His existence, so Allah exists, then He is All-Hearer and All-Seer, and the Arabic word “Kan” (was), that is mentioned in the Ayah, doesn’t mean the past tense of the word, rather than it means, that Allah is forever All-hearer and All-Seer.
Therefore, Allah, the Great and Almighty, explains to us in this Ayah that denial is a character of the person who denies the religion, as he doesn't keep his appointments, his interest is above everyone's interest, he lies, deceives, he is selfish, he is arrogant, he builds his glory on the ruins of the others, and he builds his wealth on their poverty.
“Have you seen him who denies the Recompense?”

Look at his mean manners, his immorality, and his selfishness. Look at him indulging in lusts and prefers his own benefit over the others’ benefit.
He who denies Al Deen has bad manners:

“Have you seen him who denies the Recompense?”

This means that the behavior of the person who denies is as clear as the sun, as he lies, he beguiles, and he takes the lion's share, Allah says:
"And, verily, many partners oppress one another, except those who believe and do righteous good deeds, and they are few.".And Dawud (David) guessed that We have tried him and he sought Forgiveness of his Lord, and he fell down prostrate and turned (to Allah) in repentance”

(Saad, from verse 24)

The unbeliever will try to take his weak partner's share by cheating him, if the latter’s name is not mentioned in the company’s papers of ownership. This is an act of a person who denies the religion.
“Have you seen him who denies the Recompense?”

He forges on the behalf of his honest colleague, and then he blows the wistle on him and causes him to be fired to take his position.
“Have you seen him who denies the Recompense?”

If he was a companion on a picnic with you, he tries to share nothing in the expenses.
“Have you seen him who denies the Recompense?”

And when he opens his window, and sees his neighbor's window is open, he tries to take a peak hoping that his neighbor’s wife passes by so he can look at her.

Some characters of the person who denies Al Deen:

Allah says:
“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly)”

He violates others‘ honor and integrity, and if he is a lawyer, he claims their rights for himself, even if he knows that his client will definitely lose the case, he persuades him that he will win it, and takes his money for a long period of time.
“Have you seen him who denies the Recompense?”

The manners of the person who denies the religion are bad manners, whether he is a teacher, doctor, merchant, engineer, worker, craftsman or an employee.
He always claims his right and the others’ rights, he lives without minding others’ lives, and he solves his problems without minding the problems of others.
“Have you seen him who denies the Recompense?”

Watch his deeds, his appointments, his silly joking, his malignant looks, and his sarcastic laugh. Look at his neighbors who are upset with him,.and look how he backbites other, mocks and smears people.
“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly)”
Very clear, right! No need to comment.

Sometimes, I say: you, may believe in this religion affected by the behavior of a true believer, before he says a word to you, because his morals invite you to the belief,
The wisdom behind mentioning the two characters:

The believer is the one who is honest, chaste, pure, bashful, modest, punctual, good deed’s doer, and not arrogant but a humble person.
But who denies the religion, Allah described him in the following Ayha:
“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly)”

Why did our Lord mention just these two characters:
“That is he who repulses the orphan (harshly), And urges not on the feeding of Al-Miskin (the poor)”

If a person did not help a man who needs help, this is considered wrong and negligence, but if he did not help an orphan, who has no one to support him, it is a big fault.
It is not just about not helping him, but he repulses him cruelly, Allah mentioned a clear example in considering an orphan who lost his parents, and who is weak, poor, powerless, yet this person repulses him harshly, which means he is ruthless:
"The mercy is not removed but from a wretched (miserable one)"

“Have you seen him who denies the Recompense?”

There is another (similar) verse that we explained a few months ago:
"Have you seen him who prevents? A slave when he prays?"

[Surat Al Alaq]

The verse ended, so where is the rest of its meaning? One would say: “Its meaning is incomplete” and I will say: “no brother, it is complete”
This means: watch the person who prevents you from praying, watch his behavior, his treatment, his disgraceful lusts, his degraded jokes, his bohemian afairs, his devilish looks, his cunning, and his deceiving. Watch his behavior as it conveys his belief, and this is sufficient.

He who denies Al Deen has bad behavior:

Allah says:
“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly),”

On the other hand, look at the believer, you see a pleasant man, honest, gracious, generous, chaste, bashful, and serious. He weighs his words carefully before saying them, he is far from Al- Laghw (dirty, false, evil, vain talk) and filth (obscenity), not to mention that he is truthful and sincere, and this is the true believer.
“Have you seen him who denies the Recompense?”

The good behavior indicates goodness in the heart, whereas he who denies the religion, shows bad behavior.
And sometimes they, by clever ways, win your admiration by their false humanity.
Killing a person in a forest is an unforgivable
Whereas killing a peaceful nation is discussable

They care about everything in their daily life, but neglect the rights of all people, they make famines by their hands, and raise their voices to condemn slight differences in opinion in their society.
Maybe, he who denies the religion, has intelligence, and by this he seems to you a humanitarian person, but, if his interest conflicts with his behavior, his real personality comes to the surface, and only then you can see the monster within.,

The real stingy is he who holds back the good word:

Allah says:
“Have you seen him who denies the Recompense?”

Perhaps, out of his poverty, one cannot feed (give food) the poor, but the extreme case of meanness is when he doesn't urge others on feeding them, as it will cost him nothing but a word, and yet he doesn't say it, he doesn't like good, and doesn't want good to happen to others even by him.
He who withholds money from others is stingy, yet the extreme stingy is he who withholds even the good word.
This is if somebody asks you: which road I should take to Homs? You say: I don't know. Well, if he asks you to lend him ten thousands, and you say: I don’t have this sum, it is acceptable, or one asks you to give him just two loaves of bread, and you have just these two loaves to eat them with your family, and you say: I have no bread, it is acceptable, but to refuse to guide him to the road that leads to Homs, is the extreme case of meanness, and this man is very wretched bad one, Allah says:
“Have you seen him who denies the Recompense? That is he who repulses the orphan (harshly), And urges not on the feeding of Al-Miskin (the poor) So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times).”

The several meanings of the following Ayah:

Woe, means a threatening from Allah, the Great and Almighty, to those who perform their prayer lazily, this verse is very accurate,
If the reciter stops after it immediately, it is called an ugly stop, he must continue, because the person who is praying, is praised, and to prevent this ugly stop, the verse was marked with the word (No), that means “don't stop as this is an ugly stop and it affects the meaning”.
“So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times).”

The verse is very accurate and has many meanings,
First meaning, Allah, the Great and Almighty, called him who was charged to pray, a prayer (performer the prayer), not because he prays, but because he is charged with the prayer, as if you are saying: this student is not diligent, so according to the traditional meaning of the word "student" he is a student, yet he is not a knowledge seeker.
But still, his title is student, either in records, or according to his parents. So when Allah says:
“So woe unto those performers of Salat”

He means those who were charged with prayers, and they know that the prayer is an obligatory duty, and yet they delay their prayer.
“Those who delay their Salat (prayer from their stated fixed times).”

Allah used in the Ayah the Arabic word “Ann” (“about” in English), and this word means, that they forget about their prayers (miss it or delay it), and He didn’t say the Arabic word “Fee” (“during” in English) which if mentioned means, that they are distracted during their prayer, and there is a big difference between the two words, and if it was the second one, then Muslims will be doomed, as everyone could be distracted during his prayer in a way or another, but Allah is merciful with his servants and He used the first word.
Therefore, firstly; the prayer, in this verse, is everybody who is charged with the prayer, or who prays but he doesn't connect with Allah in his Salah, yet he is just performing the acts of it, the words, the Takbeer, and the Tasleem, and his heart is distracted from his creator.
Some defined Salah as a set of words and movements (acts), begins with Takbir (to say "Allahu Akbr"= Allah is the Most Great), and ends with Taslim (greeting), and if man performs it, then he fulfilled the obligatory of Salah, even if he didn’t fulfill the purpose of it.
But Allah, the Great and Almighty, said:
“So woe unto those performers of Salat”

The first meaning indicates the person who delayed the prayer, so he is charged with it but he delayed it,
2-The person who performed it superficially:

The second meaning indicates the person who performs it superficially, as he stood up to pray but all his daily problems flash in his mind.
A man once said to me: “while I was in the standing position in Salah, I started reading Attahiyat (that is to be read while sitting) and when I reached bearing witness and I raised my finger, I realized how distracted I was in this Salah”
This is another kind of Sahoo (forgetting)
“So woe unto those performers of Salat (prayers) (hypocrites),Those who delay their Salat (prayer from their stated fixed times).”

3-The person who doesn’t expect a reward nor punishment:

And there is another interpretation; the prayer is he, who performs it, but he doesn't hope for a reward in return, and when he leaves it, he doesn't fear punishment for leaving it.
4-The person who delay Salah:

And some said: they are those who delay it from their stated fixed times.
It was narrated that Allah will remove blessing from the life of him who delays the prayer from its fixed time, and he will not enjoy having lunch, as he didn't pray Duhr (noon) prayer, and instead he had his meal while sitting and talking till the Asr prayer's time came, so he felt hardship because he delayed it, and missed it as a result.
Same goes with Isha’a Salat, as he came to his house, he ate his dinner, and didn't pray Isha' (late evening prayer), he delayed it till the middle of night, and then he performed it quickly and superficially, to rush to his cozy bed.
5-The person who doesn’t complete Salah’s basics:

“So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times).”

And some said: He is the person who doesn’t complete its postures, bowing, and prostration, upon that, the Salat says to its performer: May Allah make you neglected as you neglected me, then it is folded as a worn dress is folded, then his face is hit with it (as a sign that this prayer is unacceptable).
6- The person who doesn’t recite or remember in Salah:

Some said also that it indicates him who offers it without reciting any new Ayahs in it, yet he recites the same single Surat for twenty years, till, it became meaningless. Therefore, man should vary his reciting, he should memorize something new from Qur'an, memorize Amma Chapter, for example, and recite its Surahs in sequence. for, whenever you recite a new Surah, you will hear new words of Allah, where you might learn a new and important lesson.
7- Forgetting Salah by hypocrites is out of negligent:

But some said that this Ayah goes along with His Saying:
“Verily, the hypocrites seek to deceive Allah, but it is He Who deceives them. And when they stand up for As-Salat (the prayer), they stand with laziness and to be seen of men, and they do not remember Allah but little.”

(An-Nisa'-142)

As if they were being driven to death, while they were looking at it. The Prophet [p.b.u.h] said:
"They are the hypocrites in their prayer"

As I have said previously, their oversight (forgetting) isn't out of whispering (of thinking about problems, wishes, fears..., etc), but it is a result of neglecting Allah the Great and Almighty and turning away from him.
Unlike the oversight of the believers, the believer may have oversight, what is the proof of that? The proof is the rules of the prostration of Sahw (forgetting) in Fiqh (Islamic jurisprudence), there are detailed rules about the prostration of Sahw (it is prostrating two times to mend the defects in one’s Salah).
The sahw of the believer in his Salah is very different form the sahw of the hypocrite.

Forgetting Salah:

Sheikh Muh'yeed-Deen Ibn Arabi said: it is impossible to be safe from Sahw (oversight, forgetting in the prayer), but there are two types of it, the oversight of believers and that of the hypocrites.
Our master Sa'd ibn Mu'adh, may Allah be pleased with him, said:
"I am a man in three things, and one amongst others in everything else; I haven't ever heard a Hadith from Allah's Apostle [p.b.u.h] but I knew well (was sure) that it is a truth from Allah's Book, and I haven't ever offered a prayer in which I speak to myself until I finish it, and I have never been in a funeral in which I speak to myself with other thing that it says until I leave it".
So, our master Sa'd was a man in his prayer.
But, some said, which is strange a little bit: One might oversight in his prayer because of cogitating the Ayahs he is reciting, so he wandered in their meanings, and his soul melted in Allah's Love, he prolonged his reciting, and he forgot, as a result, how many rak'ah that he offered, this is an oversight out of cogitating.
A man went to Mecca with an old man, this old man said to him: o son, circumambulate (the Ka'bah), he circumambulated then he returned, he asked him "O son, how do you feel? He said: By Allah, I have circumambulated the House (Ka'bah), not the Lord of the House (Allah); it was the first time for him.
Then the old man asked him that question and he replied the same answer, he said: repeat it again, when he circumambulated for the second time, he couldn't stop paying attention to where to begin and where to end and how many times he circumambulated, and instead, he got fully taken by the Lord of the house, as he prayed (invoked) Allah, and he shed tears. He asked himself: how many times did I circumambulate? He forgot, so the old man asked him again: How do you feel, son ? he said: I have circumambulated the Lord of the House and did not circumambulated the House, He said to him: repeat it (circumambulation) again, in the third time, he calculated the times of circumambulation and the places of it and the direction to Allah the Great and Almighty, he asked him again: How do you feel, son? He said: I have circumambulated the House and the Lord of the House.
Sometimes, man gets totally engrossed in the verses of Qur'an, becomes affected by the surah, he reacts with a story mentioned in the Qur'an, and he forgets how many raka'hs that he performed as a result, this is an accepted sahw (forgetting, oversight), and for that situation, the prostration of sahw was legislated.
It was said: He, who performs Salah carefully and comprehends it, and isn't busy with counting its Rak’ahs, as if he is eating the pulp and leaving the peel (skin).
The Prophet [p.b.u.h] once had an oversight in his prayer, and may be it happened just to show us what we should do if one has an oversight in his prayer, and to teach us the prostration of sahw.
And some said: His oversight in the prayer happened because he was engrossed in cause that is greater than it (the prayer), this was concluded from His Saying:
“Recite (O Muhammad[p.b.u.h] what has been revealed to you of the Book(the Qur'an) and perform As-Salat (prayer). Verily, As-Salat prevents from Al- Fahsha' (i.e. great sins of every kind, unlawful sexual intercourse) and Al-Munkar (i.e. disbelief, polytheism, and every kind of evil wicked deed) and the remembering (praising) of (you by) Allah is greater indeed. And Allah knows what you do.”

(Al-Ankabut-45)

Soul is from Allah, and shirk is to pretend the otherwise:

If it is mentioned in the noble Sunnah that the Prophet [p.b.u.h] prostrated for sahw, and considering that he never forgets Allah, then he, maybe, gets busy with Allah for His cause, and with a mission that is more important than the prayer itself, this kind of forgetting (sahw, oversight) is a prophetic one.
And when the believer gets engrossed in the verses, he might forget the number of rak'ahs that he performed.
However, the slack is he who neglects it, and is distracted while performing it, because he speaks to himself, or a devilish whisper comes to him.
But the hypocrites and disbelievers delay it, and the difference between these cases is very clear.
Another meaning in regard of the performers of prayers, if you turn on an electric device like a tape recorder, for example, to listen to Quran.s recitation,, then you plug off, what will happen then? The sound will suddenly disappear, what did you do? You cut the power supply from it, and the same goes for every device that needs electric current to work. This example resembles every living creature in the universe, as they are moving because of the soul that Allah has set up in them, and when this supply is cut off, the living creature dies.
How can one of us neglect the reason behind his/her movement (e.i., Allah who provides us with the soul)?
Man says: “I..I”, well, who are you? You are not but a word from Allah that is enough to finish your existence.
If Allah cuts life supply for one second, you would be a dead body.
“So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times).”

Every one of us who moves, speaks, walks, writes, goes, works, and produces, is alive, and the life means soul, and the soul is from Allah, so when this person forgets this Supplying Power (Allah), and claims it to him/herself, he/she then is a polytheist.

The kinds of hypocrisy:

Some asked, on which of the three kinds the woe is on?
The woe, in fact, is not just for one of them alone, but to all people of those characters:
“Those who delay their Salat (prayer from their stated fixed times). Those who do good deeds only to be seen (of men), And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

Now, let us move to hypocrisy.
Some said that people prays either out of obedience to Allah or there is another group that prays just when they are amongst believers, and those do that so they won’t be accused of hypocrisy:
“So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times). Those who do good deeds only to be seen (of men), And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

The hypocrisy by definition: is to sell the religion in exchange for the worldly life.
There are different kinds of hypocrisy, one of which is the hypocrisy of behavior, as those try to look like wise and balanced people, yet in private they are just the opposite.
Another kind of hypocrisy, is by the cloths they wear, as in the past some people used to wear rough wool (which is a symbol of modesty and humbleness) to be pointed at as a “Sufi”.
Another kind of hypocrisy is verbal, as some people keep saying things like: "we ask Allah's Forgiveness ", "There is neither might nor power but with Allah","Truly! To Allah we belong and truly, to Him we shall return", "Praise be to Allah, the Lord of Al-'Alamin (mankind, jinn and all that exists; the Lord of all worlds), so those people repeat these words in order to be pointed at as Wali (pious righteous good man).
The last kind of hypocrisy is in worships, as some pray to be pointed at as a prayer, or they fast in order to be pointed at as a fasting.

Kinds of Shirk (polytheism):

Hypocrisy is an outcome of Shirk (polytheism)..
The scholars said: there are many levels of Shirk; the most dangerous one is to believe that there is another god with Allah, and they said: this is the unforgivable Shirk (polytheism), Allah says:
“Verily, Allah forgives not that partners should be set with Him (in worship),but He forgives except that (anything else) to whom He wills; and whoever sets up partners with Allah in worship, he has indeed invented a tremendous sin.”

(An-Nisa'-48)

This is the greatest type of shirk, and there is another type, that is to believe that someone is free from Allah’s power, this is a big shirk too, it is called: shirk of deeds, and one should know that there is no doer but Allah, He is the Only one Who gives, sublimes, humiliates, supplies, prevents, elevates and lowers, decreases and increases, and no one else but He.
If one thinks that a person possesses power and might, and he can do whatever he wills, and he is free and independent in his deeds from Allah’s will, the Great and Almighty, that is Shirk.
And if one says to you: I can do whatever to you, and you believe him, and you see that he can do what he says independently from Allah’s will, this is a dangerous shirk.
The third type is: the Shirk of obedience, which is to obey other than Allah, out of fearing him.
There is Shirk of worshipping, which is to pray to other than Allah, or to obey Allah but for the sake of somebody else.
There is shirk of intentions, and the Shirk of direction.
Verily, Shirk (joining others in worship with Allah) is a great wrong. Shirk is more hidden than the crawling of the black ant on a smooth stone at the dark night:
“And most of them believe not in Allah except that they attribute partners unto Him”

[Surat Yusuf, verse 106]

It was narrated
"The most thing that I fear for my Umma (people or nation) is the hidden Shirk, I do not say that you worship an idol or a stone, but a hidden desire and deeds for others than Allah".

The Prophet PBUH was asked about the hidden desire, He said:
"The man learns the Elm, in order to be listened to (i.e.to be respectable and famous)"

[Kanzul ‘Ummal, from Abu Huraira]

When people sits with 'Alem (religious scholar), and he feels in ecstasy, and enjoys being remarkable among them, and they respect him greatly, this is a hidden desire, and it is Shirk.
There is another subject about hypocrisy,

The levels of hypocrisy and the cure of it:

One sometimes does a work seeking other than Allah, he is Mushrik in this work from the start till the end.
For example, a person wants to hold a feast to approach one that he fears, this deed is the clearest example of hypocrisy.
There is another type of hypocrisy that is less that the previous example, as one might begin to do a good deed, but in the process, he heard people praising him, which made him feel proud and important, and this feeling pushes him to do another unusual deeds, in order to be more praised, in this case he starts his act sincerely, but he finished it insincerely.
And there is less dangerous type where one starts it and finishes it sincerely, but when people compliment him, he feels happy and comfortable, so he wants to be praised more, and he starts asking people about what he did saying: Did you like what I did? And the answer of others will be: Yes, very good, may Allah bless you, so he goes around begging for their praise, this is an alleviated shirk and hypocrisy.
“So woe unto those performers of Salat (prayers) (hypocrites), Those who delay their Salat (prayer from their stated fixed times). Those who do good deeds only to be seen (of men), And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

He tries to show what isn't really in his heart:

“They(think to) deceive Allah and those who believe, while they only deceive themselves.”

[Surat Al Baqarah, verse ]

A righteous good man was asked: what is the cure for hypocrisy? He answered: to hide your deeds, do your night’s prayer, and do not speak about it, give elms and hide it, so that the Satan will never dare to say to you: you are a hypocrite.

No hypocrisy in religion’s obligations:

But there is a deed that cannot be hidden, such as prayer. Is it acceptable not to perform prayers in front of people like when you are in a picnic?
The scholars said: there is no hypocrisy in performing Fara'idh (the obligatory religious duties), you should peforme prayers, and this isn't an act of hypocrisy at all, and you will not feel that way anyhow.
It will be said to the pharisaic people on the Day of Resurrection: you performed fast, prayers, gave charities, fought in Allah's Cause and recited (Qur'an) to be said that you are, and it was said.
The first people that the Fire will be lit by are those people.
One of them was asked: when did you come to Basra? He said: twenty years ago, and I am fasting, he said: I asked you about one thing and you answered me about two, this is sanctimony? And when another one is asked: what is your name? He says: Doctor so and so, we asked you about your name not your certificate.
A man performed prayer before a group of people, and it was said to him: how excellent your prayer is. He said: I am fasting too.
“Those who delay their Salat (prayer from their stated fixed times). Those who do good deeds only to be seen (of men), And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”
It was said: when one shows his performing to Faridah (singular of Fara'id) he is not a hypocrite (or Pharisee).
When a man performed the prostration of Shukr (gratefulness) in the mosque, and he takes a long time doing it, a scholar said to him: By Allah, if this is in your house, it would be better for you, but doing it here for all that time is a sort of hypocrisy.

Al-Ma’un has fourteen meanings:

“Those who do good deeds only to be seen (of men), And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

The following is very accurate, the interpreters said: they refuse to pay Zakat, and there are fourteen meanings for Ma'un.
The first: it is Az-Zakat (obligatory tax money), and who prevents it, he prevents Al-Ma'un.
The second: some said: if the prayer is to be performed in privately, they won’t have performed it at all, but because it is performed openly (publicly), they prayed, while Az-Zakat is paid privately, and they prevented it, so, the prevention of Ma'un means prevention of Zakat.
The third: to prevent people their money, like when you are a shop keeper and when the customer is waiting for you to give him the change for the money he paid you, you feign inattention.
Or like when the employee who is responsible for collecting money of phone bill, electricity bill, and water bill, don’t give the change back and he feigns inattention. For example, someone paid one hundred and the exact amount of bill is ninety eight and half, and he is shy to ask him for the change.
“And prevent Al-Ma'un”

Some said: it is a general name of all the tools in the house, such as hammer, ladder, pot, chair, or table...etc, the believer lends, and loves to do good deed, but his neighbor (who prevents Ma'un) doesn't.
For example, his neighbor needed two chairs, because he has just five of them and he had seven guests. He answers him: I have no chairs in my house.
“And prevent Al-Ma'un (small kindnesses like salt, sugar, water).”

Ma’un in this meaning is considered a gate to good deeds, and when one borrows something, he should return it.
And some said: it means the lent things, and others said: it is the basic things of house, and some said: it is the favor that people do to each other, for instance, this man has a lemon tree in his garden, and it was a custom that he gives lemon to his visitors, well, that was in the past, and they used to give anybody who asks from its fruits, these are the rights of the neighborhood.
When Allah wants to show His Favor on you, He creates the favor then attributes it to you.
And some said: it is the water, water shouldn't be prevented.
Some said: it is the right, and who prevents it from its deservers, the verse is applied on him.
And some said: it is benefits of properties, such as a river in someone’s grove, so when people come to sit under its trees to shelter from heat (or sun light), he prevents them. He doesn't allow anybody to sit under his trees, and this doesn't cost him anything, but he doesn't like to do good to others.
Some said: it is the help, and who prevents (refuses) to help, he encourages people not to help each other.
And some said: it is everything, that shouldn't be prevented from others, such as small kindnesses, like lending salt, sugar, and water.

Preventing Ma’roof comes from wronging the charitable:

A man rode his horse heading to the desert, he saw a barefooted man, walking on the burning sands, he felt sorry for him, so he allowed him to ride on his horse behind him, when he saddled up, he threw its owner to the ground and run away, and it turned out that he was a thief; the owner of the horse said to him: o man, it is yours now, I gave it to you, But please don’t propagate what happened just now in the desert, lest manliness, the best of desert’s manners, would be diminished.
Another man gave a ride to a hitch hiker, but it turned out that he has marijuana with him, so they impounded his car, and consequently this man will never give anybody a ride anymore.
The accurate meaning of the Ayah, is that if you wronged anyone who did you a favour, you will prevent the favor (kindness).
In another incident, someone run into an injured person, so he gave him a lift to the hospital, but they put him in custody for five days thinking that he has something to do with it, though he isn’t, and after this incident, he swore he will never help anyone anymore.
So every person who pay back for the good deed badly, is preventing the Ma’un, and he is preventing Maroof, so in such cases the one that is mentioned in this Ayah, is the one who makes others swear not to do Maroof any more.
The most beautiful thing in the life is cooperation, but, nowadays, people doubt the intensions of he who makes good to others, and they ask him: what do you want from us? Nothing, but people used to withhold good deeds.
Therefore, when man hurts someone who did him a favor, he is, by this act, hurting the religion badly, and thereby, he prevents favor (kindness).