(Aswaff) 61 : 3
كَبُرَ مَقْتًا عِنْدَ اللَّهِ أَنْ تَقُولُوا مَا لَا تَفْعَلُونَ

It is very hateful near Allah to say whatever you are not doing.

‘To say what one does not do’ and ‘not to do what one says’ are the characteristics of the hypocrites who are the inmates of the fire and who have been killed by Allah, as explained in verses 63: 4 and 80: 17. These self-deceived transgressors are saying with their mouths what is not in their hearts, and they are vainglorious. The deeds of those who are reading the Lord’s Book without participating with the soul and without becoming believers with the Permission of Allah—Adhikr—as told in verse 10: 100, will not be accepted, as explained in verses 2: 186; 9: 53-55; and 40: 50. Moreover, for such Kuffar, who are the Fujjar, Hellfire is kept prepared, as explained in verses 9: 67-68; 25: 33-34, 65-66; and 48: 6. All Fujjar who do not follow Adhikr—the Truth—are following falsehood and are the losers, as explained in verses 7: 8-9; 17: 81; and 40: 78, 85. See explanation 2: 44; 4: 43; and 9: 84-85.