60. Charities are for the poor, and the destitute, and those who administer them, and for reconciling hearts, and for freeing slaves, and for those in debt, and in the path of God, and for the traveler in need-an obligation from God. God is All-Knowing, Most Wise.
61. And among them are those who insult the Prophet, and say, “He is all ears.” Say, “He listens for your own good. He believes in God, and trusts the believers, and is mercy for those of you who believe.” Those who insult the Messenger of God will have a painful penalty.
62. They swear to you by God to please you. But it is more proper for them to please God and His Messenger, if they are believers.
63. Do they not know that whoever opposes God and His Messenger, will have the Fire of Hell, abiding in it forever? That is the supreme disgrace.
64. The hypocrites worry lest a chapter may be revealed about them, informing them of what is in their hearts. Say, “Go on mocking; God will bring out what you fear.”
65. If you ask them, they will say, “We were just joking and playing.” Say, “Were you making jokes about God, His revelations, and His Messenger?”
66. Do not apologize. You have disbelieved after your belief. If We pardon some of you, We will punish others, because they are guilty.
67. The hypocrite men and hypocrite women are of one another. They advocate evil, and prohibit righteousness, and withhold their hands. They forgot God, so He forgot them. The hypocrites are the sinners.
68. God has promised the hypocrite men and hypocrite women, and the disbelievers, the Fire of Hell, abiding therein forever. It is their due. And God has cursed them. They will have a lasting punishment.
69. Like those before you. They were more powerful than you, and had more wealth and children. They enjoyed their share, and you enjoyed your share, as those before you enjoyed their share. And you indulged, as they indulged. It is they whose works will fail in this world and in the Hereafter. It is they who are the losers.
70. Have they not heard the stories of those before them? The people of Noah, and Aad, and Thamood; and the people of Abraham, and the inhabitants of Median, and the Overturned Cities? Their messengers came to them with the clear proofs. God never wronged them, but they used to wrong their own selves.
Gabriel is giving these messages knowing that others will read them for many eons to come. Charity is an obligation from God and those that mock Muhammad with these messages will be accounted for. They are already making their own choice to not believe and become more isolated from God by severing their connection from the spiritual reality of God and His angels.
The disbelievers say the Prophet just listens to what he is told as an obedient slave to some unseen God, but they do not understand that Muhammad listens for his own good. And while they joke, the truth will be revealed to them one day. On the flipside, it is important for the muslims to not worship Muhammad, but to follow God only and the truth that Muhammad reveals to them.
Most of the disbelievers in the Quran revelations choose to not believe because they are not good people and do not want the consequences of the hereafter. So they push it out of their mind so they do not have to give to others (withholding their hands), pray to their creator in humility, and look deep within themselves. Gabriel knows these are the people that will suffer until they discover faith.
Line 69 talks about the ancient civilizations that have grown to advance in their earthly achievements. They had gold, luxury, great armies, huge homes and buildings, lots of people, and power. Yet, they lacked in faith and worshipped the wrong things in life which caused their civilizations to die out and for God to create the newer ones. These civilizations were given human messengers born as well, but they were mocked, belittled, and even silenced. So God destroyed their world and made them pay the price for their arrogance and closed minds and hearts. Not because God is a tyrant, but because you can’t create a more expansive world or universe with people like this.
Muhammad is given these messages to warn the people of then pagan Mecca, they are on the brink of extinction.