[2192] Yet another subdivision of the hypocrites, i.e. the able-bodied and the wealthy, is exposed here to further chastise them (cf. Ibn ʿĀshūr).
[2193] Ulū al-ṭawl (lit. those in possession of expanse/reach, cf. al-Sijistānī, Gharīb al-Qur’ān, Ibn Fāris, Maqāyīs al-Lughah, al-Iṣfahānī, al-Mufradāt) are those who are financially well-off (cf. al-Ṭabarī, Ibn ʿAṭiyyah, al-Qurṭubī). Yet other commentators include, along with the wealthy, the ones who are bodily fit and healthy (cf. al-Qāsimī, Riḍā, Ibn ʿĀshūr).
[2194] al-Qāʿidūna are the weak, the terminally ill and the incapacitated (cf. al-Ṭabarī, Ibn ʿAṭiyyah, al-Qurṭubī).