يَعْتَذِرُونَ إِلَيْكُمْ إِذَا رَجَعْتُمْ إِلَيْهِمْ قُل لَّا تَعْتَذِرُوا۟ لَن نُّؤْمِنَ لَكُمْ قَدْ نَبَّأَنَا ٱللَّهُ مِنْ أَخْبَارِكُمْ
"When you return to them they will offer you excuses. Say: 'Offer no excuses; we shall not believe you. God has told us your news.'"
And the measure is shifted from what is said to the act: wa sa-yara'llāhu ʿamalakum wa rasūluh — "God and His Messenger will see your work."
I record this as my own reading: the verse does not refuse to listen to the excuse — it refuses to let the excuse count as proof. And in its place it lays down a measure directed forward: the act.
فَأَعْرِضُوا۟ عَنْهُمْ إِنَّهُمْ رِجْسٌ (95) and يَحْلِفُونَ لَكُمْ لِتَرْضَوْا۟ عَنْهُمْ فَإِن تَرْضَوْا۟ عَنْهُمْ فَإِنَّ ٱللَّهَ لَا يَرْضَىٰ عَنِ ٱلْقَوْمِ ٱلْفَٰسِقِينَ (96)
The oath and the contentment are worth recording: yaḥlifūna lakum li-tarḍaw ʿanhum. That is, even the purpose of the oath is stated — not persuasion but obtaining contentment.
And the construction of the answer: fa-in tarḍaw ʿanhum fa-inna'llāha lā yarḍā. The separating of people's contentment from the ruling.