Tafsir Ibn Kathir -> Surah At-Taubah -> After Allah mentioned the sins of the hypocrites, He praised the faithful believers and described their reward in the Hereafter,

﴿لَـكِنِ الرَّسُولُ وَالَّذِينَ ءَامَنُواْ مَعَهُ جَـهَدُواْ﴾

(But the Messenger and those who believed with him strove hard and fought) until the end of these two Ayat ﴿9:88-89﴾. This describes the qualities, as well as, the reward of faithful believers. Allah said,

﴿وَأُوْلَـئِكَ لَهُمُ الْخَيْرَاتُ﴾

(Such are they for whom are the good things), in the Hereafter, in the gardens of Al-Firdaws and the high grades.

﴿وَجَآءَ الْمُعَذِّرُونَ مِنَ الاٌّعْرَابِ لِيُؤْذَنَ لَهُمْ وَقَعَدَ الَّذِينَ كَذَبُواْ اللَّهَ وَرَسُولَهُ سَيُصِيبُ الَّذِينَ كَفَرُواْ مِنْهُمْ عَذَابٌ أَلِيمٌ ﴾

(90. And those who made excuses from the bedouins came asking your permission to exempt them (from the battle), and those who had lied to Allah and His Messenger sat at home (without asking the permission for it); a painful torment will seize those of them who disbelieve.) Allah describes here the condition of the bedouins who lived around Al-Madinah, who asked for permission to remain behind from Jihad when they came to the Messenger to explain to him their weakness and inability to join the fighting. Ad-Dahhak said that Ibn `Abbas said that they were those who had valid excuses, for Allah said next,

﴿وَقَعَدَ الَّذِينَ كَذَبُواْ اللَّهَ وَرَسُولَهُ﴾

(and those who had lied to Allah and His Messenger sat at home), and did not ask for permission for it; and Allah warned them of painful punishment,

﴿سَيُصِيبُ الَّذِينَ كَفَرُواْ مِنْهُمْ عَذَابٌ أَلِيمٌ﴾

(a painful torment will seize those of them who disbelieve.)

﴿لَّيْسَ عَلَى الضُّعَفَآءِ وَلاَ عَلَى الْمَرْضَى وَلاَ عَلَى الَّذِينَ لاَ يَجِدُونَ مَا يُنفِقُونَ حَرَجٌ إِذَا نَصَحُواْ لِلَّهِ وَرَسُولِهِ مَا عَلَى الْمُحْسِنِينَ مِن سَبِيلٍ وَاللَّهُ غَفُورٌ رَّحِيمٌ - وَلاَ عَلَى الَّذِينَ إِذَا مَآ أَتَوْكَ لِتَحْمِلَهُمْ قُلْتَ لاَ أَجِدُ مَآ أَحْمِلُكُمْ عَلَيْهِ تَوَلَّوْا وَّأَعْيُنُهُمْ تَفِيضُ مِنَ الدَّمْعِ حَزَناً أَلاَّ يَجِدُواْ مَا يُنْفِقُونَ - إِنَّمَا السَّبِيلُ عَلَى الَّذِينَ يَسْتَأْذِنُونَكَ وَهُمْ أَغْنِيَآءُ رَضُواْ بِأَن يَكُونُواْ مَعَ الْخَوَالِفِ وَطَبَعَ اللَّهُ عَلَى قُلُوبِهِمْ فَهُمْ لاَ يَعْلَمُونَ ﴾

(91. There is no blame on those who are weak or ill or who find no resources to spend, if they are sincere and true (in duty) to Allah and His Messenger. No means (of complaint) can there be against the doers of good. And Allah is Oft-Forgiving, Most Merciful.) (92. Nor (is there blame) on those who came to you to be provided with mounts, when you said: "I can find no mounts for you,'' they turned back, with their eyes overflowing with tears of grief that they could not find anything to spend.) (93. The means (of complaint) is only against those who are rich, and yet ask exemption. They are content to be with (the women) who sit behind (at home) and Allah has sealed up their hearts so that they know not (what they are losing).)