In the name of Allah, the Gracious, the Merciful.
1. Have you considered him who denies the religion?
Have you seen O Muhammad him who denies the day of recompense and reward?
2. It is he who mistreats the orphan.
It is he who mistreats the orphan and deprives him of his rights.
3. And does not encourage the feeding of the poor.
And he also does not feed the poor who has not enough provision, nor does he encourage others to feed the poor and the needy.
4. So woe to those who pray.
So woe to the those who pray in public but actually are hypocrites.
5. Those who are heedless of their prayers.
These hypocrites vary in their degree of heedlessness of their prayer. The worse among them are those (in the order to severity) who: 1) do not pray at all, then those who 2) delay the prayer until the time expires and then pray outside the permitted time, next are those who 3) are accustomed to delay prayer in its preferred time until it is about to expire then quickly prays with very little concentration, and then 4) those who perform prayer on time but do not fulfill the pillars and conditions of a perfect prayer, and then comes 5) those whose hearts are roaming outside the prayer and do not fear Allah or show a concentration on the meanings of what he or she is doing in the prayer. Whoever combines all of these symptoms of heedlessness then he becomes a practicing hypocrite.
6. Those who put on the appearance
These hypocrites are completely heedless of their prayer and they perform their prayer physically in public to show off but do not do it sincerely for Allah. However, those who perform prayer for the sake of Allah alone, but it happens that others became aware of their prayer, and that made them feel good, then this does not count as showing off.
7. And withhold the assistance
These hypocrites combined their negligence towards Allah with negligence towards fellow human beings. They do not even lend simple assistance in terms of money or other goods that could benefit their neighbors or others, like lending simple utensils temporarily, let alone more significant forms of assistance which includes paying Zakat.