3. The third crime of these people, other than the filth of Kufr and Shirk which was already their way of life, was the state of their doings which were low down, much lower than the ordinary human level. A sampling of this was pointed to when it was said that the act of prayer which these people called Salah was nothing but that they would whistle with their mouths and clap with their hands. It is obvious that no reasonable person would call these acts 'worship' and 'prayer,' in fact, not even a regular human act. Therefore, at the end of the verse (35), it was said: فَذُوقُوا الْعَذَابَ بِمَا كُنتُمْ تَكْفُرُونَ (So, taste the punishment, because you used to disbelieve), that is, the denouement of their disbelief and crimes is that they must now taste the punishment of Allah. 'Punishment' referred to here may mean the punishment of the Hereafter, as well as the punishment in the present world which came upon them in the battle of Badr at the hands of Muslims.
After that, described in verse 36, there is another event relating to the disbelievers of Makkah when they collected a huge fund to raise a powerful striking force against Muslims and then spent it to wipe out the true faith and its upholders. But, what happened finally was that lost to them was not only the wealth they had pooled together but that they, rather than achieve their objective, were themselves subjected to utter disgrace.
The event as reported by Muhammad ibn Ishaq from Sayyidna ` Abdullah ibn ` Abbas ؓ is as follows. When the defeated, injured and surviving disbelievers of Makkah returned from the battle of Badr back to their city, the people whose fathers or sons were killed in Jihad went to Abu Sufyan, the leader of the trade caravan. They told him: You know that this war was fought in defence of your trade caravan as a result of which we had to suffer from all this loss of lives and properties. Therefore, we wish that we be helped by this corporate trading venture so that we can take our revenge against Muslims in the future. The people of the trading company accepted their plea and gave them a huge amount which they spent on their bid for victory in the battle of' Uhud. In this bid too, which was to avenge their defeat in the battle of Badr, they met a sad end and were overpowered as before. With the shock of defeat, left for them was the added remorse for having lost all that wealth they had invested in the unsuccessful challenge.
In this verse, the Holy Qur'an has foretold the Holy Prophet ﷺ about this event much before it took place. It said there: "Surely, those who disbelieve spend their wealth to prevent (people) from the way of Allah. So, they shall spend it, then it will become remorse for them, then they shall be overpowered -36." Consequently, this is how it happened at the battle of 'Uhud. They spent everything they had collected. Then, they were overpowered as a result of which, on top of the shock of defeat, they were smitten by the remorse for having lost the wealth they had invested in their venture.
Al-Baghawi and some other commentators have attributed the subject of this verse to the expenses incurred on the battle of Badr itself. According to them, the thousand strong army of disbelievers which had gone to confront Muslims in the battle of Badr was already paid for. All expenses of their maintenance were guaranteed by twelve chiefs of Makkah, included among them being Abu Jahl, ` Utbah, Shaybah and others. It goes without saying that the cost of transporting and feeding one thousand men must have been enormous. This being the state of affairs, these people not only that they felt bad about their defeat, they were also extremely remorseful about having lost their wealth. (Mazhari)