Allah said,

﴿فَمَن كَفَرَ بَعْدَ ذَلِكَ مِنْكُمْ فَقَدْ ضَلَّ سَوَآءَ السَّبِيلِ﴾

(But if any of you after this, disbelieved, he has indeed gone astray from the straight way.) Therefore, those who break this covenant, even though they pledged and vowed to keep it, yet, they broke it and denied it ever existed, they have avoided the clear path and deviated from the path of guidance to the path of misguidance. Allah then mentioned the punishment that befell those who broke His covenant and the pledge they gave Him,

﴿فَبِمَا نَقْضِهِم مِّيثَـقَهُمْ لَعنَّـهُمْ﴾

(So because of their breach of their covenant, We cursed them...) Allah states, because of their breaking the promise that We took from them, We cursed them, deviated them away from the truth, and expelled them from guidance,

﴿وَجَعَلْنَا قُلُوبَهُمْ قَاسِيَةً﴾

(and made their hearts grow hard...) and they do not heed any word of advice that they hear, because of the hardness of their hearts.

﴿يُحَرِّفُونَ الْكَلِمَ عَن مَّوَاضِعِهِ﴾

(They change the words from their (right) places...) Since their comprehension became corrupt, they behaved treacherously with Allah's Ayat, altering His Book from its apparent meanings which He sent down, and distorting its indications. They attributed to Allah what He did not say, and we seek refuge with Allah from such behavior.

﴿وَنَسُواْ حَظَّا مِّمَّا ذُكِرُواْ بِهِ﴾

(and have abandoned a good part of the Message that was sent to them.) by not implementing it and by ignoring it. Allah said next,

﴿وَلاَ تَزَالُ تَطَّلِعُ عَلَى خَآئِنَةٍ مِّنْهُمْ﴾

(And you will not cease to discover deceit in them,) such as their plots and treachery against you, O Muhammad, and your Companions. Mujahid said that this Ayah refers to their plot to kill the Messenger of Allah .

﴿فَاعْفُ عَنْهُمْ وَاصْفَحْ﴾

(But forgive them, and overlook (their misdeeds).) This, indeed, is the ultimate victory and triumph. Some of the Salaf said, "You would never treat those who disobey Allah with you better than obeying Allah with them.'' This way, their hearts will gather around the truth and Allah might lead them to the right guidance. This is why Allah said,

﴿إِنَّ اللَّهَ يُحِبُّ الْمُحْسِنِينَ﴾

(Verily, Allah loves the doers of good.) Therefore, forgive those who err against you. Qatadah said that this Ayah was abrogated with Allah's statement,

﴿قَـتِلُواْ الَّذِينَ لاَ يُؤْمِنُونَ بِاللَّهِ وَلاَ بِالْيَوْمِ الاٌّخِرِ﴾

(Fight against those who believe not in Allah, nor in the Last Day).