Tirmidhi

Explanation:
1:
Whether you seek forgiveness for them (the hypocrites) or do not seek forgiveness, even if you seek forgiveness for them seventy times, Allah will never forgive them.
(al-Tawbah: 80)

2:
That is, my boldness was for the sake of truth, not out of disrespect.

3:
Never perform the funeral prayer (salat al-janazah) for any of them (the hypocrites) who dies,
nor stand by his grave.
(al-Tawbah: 84)

Hadith Commentary:
Allah gave the command in accordance with the opinion of Umar (radi Allahu anhu).
How remarkable is Umar (radi Allahu anhu); he was truly exceptional in sound judgment.
In administrative matters and statesmanship, he had no equal.
The Messenger of Allah (sallallahu alayhi wa sallam) had a certain expediency in view, the explanation of which has already been mentioned previously.
After the explicit prohibition was revealed, he (sallallahu alayhi wa sallam) did not perform the funeral prayer for any hypocrite.

Hadith Commentary:
➊
In one hadith, it is mentioned that the Messenger of Allah (sallallahu alayhi wa sallam) had him (the deceased) taken out from the grave, placed him on his knees, applied his blessed saliva to his mouth, and clothed him in his own shirt.
(Sahih al-Bukhari, Book of Funerals, Hadith 1350.)
But Allah, the Exalted, made a clear declaration regarding the lack of forgiveness for him.
From this, it is understood that whoever is deprived of faith, even the supplication for forgiveness and intercession of the greatest personality in the world will not benefit him in any way.

➋
The death of the chief of the hypocrites, Abdullah bin Ubayy, occurred in Dhu al-Qa'dah, 9 AH, after the return from the Battle of Tabuk.
This wretch did not participate in the Battle of Tabuk.
This verse of the Noble Qur’an:
“If these hypocrites had gone forth with you, they would have added nothing to you except corruption.” (al-Tawbah: 84: 9)
was revealed concerning Abdullah bin Ubayy and those who stayed behind from the Battle of Tabuk along with him.

➌
Honored readers should keep in mind that the Messenger of Allah (sallallahu alayhi wa sallam) also understood the same meaning of Surah al-Tawbah, verse 80, as Umar (radi Allahu anhu) did. In fact, he was certain that none of our actions would bring forgiveness to this hypocrite. However, from the apparent wording of the verse, he was given the choice, and no other verse had yet been revealed prohibiting it. On the other hand, it was also intended to obtain deliverance in this world from the favor of a hypocrite, and to console his sincere companion, his son. Besides this, there was also the expectation that, through this matter, other disbelievers might come closer to Islam. Therefore, in view of these considerations, the Messenger of Allah (sallallahu alayhi wa sallam) preferred to perform the funeral prayer for this hypocrite, while Umar (radi Allahu anhu) thought that since it had been established from verse 80 that forgiveness would not be granted, then performing the funeral prayer and seeking forgiveness for him was a futile and useless act, which was contrary to the dignity of prophethood. This is what he expressed as a prohibition. However, although the Messenger of Allah (sallallahu alayhi wa sallam) did not consider this act beneficial in itself, he had in view the benefit of others embracing Islam, and thus, in his view, this act was not without benefit.

➍
With this explanation, neither does any objection remain regarding the action of the Messenger of Allah (sallallahu alayhi wa sallam), nor is there any criticism of the statement of al-Faruq al-Azam (radi Allahu anhu).
In any case, after this, the Messenger of Allah (sallallahu alayhi wa sallam) did not perform the funeral prayer for any hypocrite, nor did he stand at their graves to supplicate for forgiveness.
(Fath al-Bari: 8/427)