Those who were insulting the believers who were giving charity liberally and mocking those who were donating even in their difficulties; then Lord Allah mocks such ones among them, and for them have a painful punishment.
When funds were collected regarding the Tabuk Expedition, the wealthy hypocrites were trying to abstain from it and were trying to discourage those who were willing to spend on it. But when the poor believers came forth to spend with what they had, these aimless hypocritical misers were mocking at them. The Three-Time-Knower Lord is mocking these hypocritical disbelievers as explained in verses 2: 14-15.
Today, there is no group of believers anywhere in the world, so there is no Jihad with weapons as well as war. Hypocrites are generally niggards and they are commanding with niggard among mankind as explained in verse 4: 37-38. The aimful believer will help the Impartial Lord by propagating Adhikr to the entire worlds utilizing all his bounties bestowed by Lord for the wellbeing of 1000 communities of creatures as explained in verses 7: 205-206 and 22: 77-78. He has also to do great Jihad with Adhikr against the hypocrites and Kuffar as explained in verse 9: 73. See explanation 2: 254; 9: 32-33 and 82.