Indeed, the blame is only upon those who ask excuse from you while they are rich, they are satisfied to be with those who stay behind, and Lord Allah has sealed upon their hearts, and they are not knowing.
During the revelation of this verse, Lord’s Book was not codified. But the aimless hypocrites and their heedless followers were not having the belief with the Lord and Hereafter. So, they falsely approved Messenger by their mouths without having belief in their hearts as explained in verse 9: 48.
Today, Adhikr which explains everything and is the Guidance, Mercy, and herald for Muslims-who submitted whole to His Lord- as mentioned in verse 16: 89 is codified as a Book. But the soulless and worthless hypocrites have made ‘rejecting Adhikr’ as their food. These Fujjar whose ledger is in Sijjeen are commanding evil and are forbidding good, they have forgotten Lord, and so Lord has forgotten them, and they are the transgressors as explained in verse 9: 68. Since they didn’t hear Adhikr, didn’t talk about It and didn’t read It in this world, they will be pushed into Hell as deaf, dumb and blind as explained in verses 2: 18; 17: 97-98 and 25: 34. See explanations 8: 22 and 9: 42-47.