106. There are others from among those who stayed behind from the battle of Tabūk who did not have any valid excuse. The matter of these people has been deferred to Allah’s decree and His decision in their regard. Allah will decide about them as He wishes: He will either punish them if they do not repent to Him, or He will accept their repentance if they do. Allah knows who is deserving of His punishment and who deserves His pardon. Allah is Wise in His establishment of laws and handling of affairs. These people were Murārah ibn Al-Rabī‘, Ka‘b ibn Mālik and Hilāl ibn Umayyah.