Then if they repent, and establish prayer, and pay welfare tax, they are your brothers in religion; and We are explaining verses clearly for the people who are having the Knowledge.
Lord’s Book was not codified during the revelation of this verse. So, if the hypocrites repent, perform prayer and pay welfare tax, the believers could consider them as brothers in religion. It is told in verses 4: 145-146: “The hypocrites are in the bottom of the Fire, except those who repent, reform, holdfast with Lord Allah, and dedicate their whole life sincerely to Allah, such are with the believers; and certainly, Allah will give believers a great reward”.
Today, Adhikr is formed as the Splendid Book as mentioned in verses 41: 41-42 in which no falsehood shall enter before or after Its codification. So, nobody can become a believer without It, and no prayer or no deed will be accepted without It as explained in verse 2: 111. See explanations 3: 19-21, 91 and 8: 33, 48-50; 9: 28, 95.