These honorable Ayat were revealed about those who rush into disbelief, deviating from the obedience of Allah, His Messenger, prefering their opinions and lusts to what Allah has legislated,

﴿مِنَ الَّذِينَ قَالُواْ ءَامَنَّا بِأَفْوَهِهِمْ وَلَمْ تُؤْمِن قُلُوبُهُمْ﴾

(of such who say, "We believe'' with their mouths but their hearts have no faith.) These people pretend to be faithful with their words, but their hearts are empty from faith, and they are the hypocrites.

﴿مِّنَ الَّذِينَ هَادُواْ﴾

(And of the Jews...) the enemies of Islam and its people, they and the hypocrites all,

﴿سَمَّـعُونَ لِلْكَذِبِ﴾

(listen much and eagerly to lies...) and they accept and react to it positively,

﴿سَمَّـعُونَ لِقَوْمٍ ءَاخَرِينَ لَمْ يَأْتُوكَ﴾

(listening to others who have not come to you,) meaning, they listen to some people who do not attend your meetings, O Muhammad. Or, the Ayah might mean, they listen to what you say and convey it to your enemies who do not attend your audience.