(لَا تَعْتَذِرُوا قَدْ كَفَرْتُم بَعْدَ إِيمَانِكُمْ ۚ…) (Make no excuse; you have disbelieved after your belief.): Is hypocrisy considered disbelief? Yes, because Allah (swt) has said:
إِنَّ الْمُنَافِقِينَ فِي الدَّرْكِ الْأَسْفَلِ مِنَ النَّارِ وَلَن تَجِدَ لَهُمْ نَصِيرًا
(Indeed, the hypocrites will be in the lowest depths of the Fire – and never will you find for them a helper) (An-Nisa: 145)
Therefore, hypocrisy is more severe than disbelief because disbelief is apparent, while hypocrisy is the belief of the tongue without a belief in the heart.
…إِن نَّعْفُ عَن طَائِفَةٍ مِّنكُمْ… (If We pardon one faction of you…): Here it means, ‘if we open the door of repentance for those who repent, we will pardon them.’ Whoever repents among them, Allah (swt) accepts their repentance.
…نُعَذِّبْ طَائِفَةً بِأَنَّهُمْ كَانُوا مُجْرِمِينَ (We will punish another faction because they were criminals.): If they are punished, it is because they commit crimes against society, against themselves, and against others. This is the reason for their disgrace on the Day of Judgment.