The talk is still about the hypocrites and their related matters on the day of the Tabuk battle. Here, He provides a general description related to the hypocrites in society:
(إِن تُصِبْكَ حَسَنَةٌ تَسُؤْهُمْ ۖ…) (If good befalls you, it distresses them,): This is their nature.
…وَإِن تُصِبْكَ مُصِيبَةٌ يَقُولُوا قَدْ أَخَذْنَا أَمْرَنَا مِن قَبْلُ وَيَتَوَلَّوا وَّهُمْ فَرِحُونَ (But if disaster strikes you, they say, “We took our matter [in hand] before,” and turn away while they are rejoicing.): They always view things from the perspective of self-interest. If they see you in a state of victory, abundance of booty, and achieving goals, they perceive it negatively, leading to their resentment, malice, and hatred towards you and the Muslims. If a calamity befalls, they believe that avoiding participation saved them, or some might say: “What happened wouldn’t have happened if we all had not gone out.” This is the usual behavior of hypocrites. They cast doubt and try to undermine the community with their ideas for their own interests. They do not consider the public interest but focus solely on their personal, individual gains.