Narrated Alqama bin Waqqas:
Marwan said to his gatekeeper, "Go to Ibn `Abbas, O Rafi`, and say, 'If everybody who rejoices in what he has done, and likes to be praised for what he has not done, will be punished, then all of us will be punished." Ibn `Abbas said, "What connection have you with this case? It was only that the Prophet (ﷺ) called the Jews and asked them about something, and they hid the truth and told him something else, and showed him that they deserved praise for the favor of telling him the answer to his question, and they became happy with what they had concealed. Then Ibn `Abbas recited:-- "(And remember) when Allah took a Covenant from those who were given the Scripture..and those who rejoice in what they have done and love to be praised for what they have not done.' " (3.187-188)
Abu Sa'id Khudri reported that during the lifetime of Allah's Messenger (ﷺ) the hypocrites behaved in this way that when Allah's Messenger (ﷺ) set out for a battle, they kept themselves behind, and they became happy that they had managed to sit in the house contrary to (the act of) Allah's Messenger (ﷺ), and when Allah's Messenger (may peace he upon him) came back, they put forward excuses and took oath and wished that people should laud them for the deeds which they had not done. It was on this occasion that this verse was revealed:" Think not that those who exult in what they have done, and love to be praised for what they have not done-think not them to be safe from the chastisement; and for them is a painful chastisement" (iii. 18).
Humaid b. 'Abd al-Rahman b. 'Auf reported that Marwan said to Rafi', his chamberlain, that he should go to Ibn 'Abbas and ask him: If every one of us be punished for his being happy upon his deed and for his being praised for what he has not done, nobody would be saved from the torment. Ibn 'Abbas said: What you have to do with this verse? It has been in fact revealed in connection with the people of the Book." Then Ibn Abbas recited this verse:" When Allah took a covenant from those who had been given the Book: You shall explain it to people and shall not conceal this" (iii. 186), and then Ibn 'Abbas recited this verse:" Think not that those who exult in what they have done and love to be praised for what they have not done" (iii. 186). Ibn 'Abbas (further) said: Allah's Messenger (ﷺ) asked them about something and then they concealed that and they told him something else and they went out and they thought that they had informed him as lie had asked them and they felt happy of what they had concealed.