Those who are niggardly and are commanding the mankind with niggardliness; and whoever turns back, then indeed Allah, he is the Self-sufficient, the Self-Praiseworthy.
The Hypocrites are not bothered that the aim of deputing mankind in to the earth after making covenant from everyone from the Paradise is to test the mankind who among them will fulfill the aim of life by fulfilling the covenant. They are showing niggardliness themselves and are commanding others to be so in spending in the way of Allah. Since they are hiding and rejecting Adhikr, they are not approving Allah as Impartial and are earning the Hellfire. They are the brothers of Satan who are dragging their followers in to the hell as explained in verses 7: 201-202. See explanation 4: 37-38; 9: 80-82; 47: 37-38; and 76: 2-3.