The Repentance
وَلَا تُعْجِبْكَ أَمْوَٰلُهُمْ وَأَوْلَـٰدُهُمْ ۚ إِنَّمَا يُرِيدُ ٱللَّهُ أَن يُعَذِّبَهُم بِهَا فِى ٱلدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَـٰفِرُونَ
And let not their wealth and their children impress you. Allah only intends to punish them through them in this world and that their souls should depart [at death] while they are disbelievers.
Nearby ayahs help place verse 9:85 in sequence and meaning.
فَإِن رَّجَعَكَ ٱللَّهُ إِلَىٰ طَآئِفَةٍ مِّنْهُمْ فَٱسْتَـْٔذَنُوكَ لِلْخُرُوجِ فَقُل لَّن تَخْرُجُوا۟ مَعِىَ أَبَدًا وَلَن تُقَـٰتِلُوا۟ مَعِىَ عَدُوًّا ۖ إِنَّكُمْ رَضِيتُم بِٱلْقُعُودِ أَوَّلَ مَرَّةٍ فَٱقْعُدُوا۟ مَعَ ٱلْخَـٰلِفِينَ
If Allah should return you to a faction of them [after the expedition] and then they ask your permission to go out [to battle], say, "You will not go out with me, ever, and you will never fight with me an enemy. Indeed, you were satisfied with sitting [at home] the first time, so sit [now] with those who stay behind."
وَلَا تُصَلِّ عَلَىٰٓ أَحَدٍ مِّنْهُم مَّاتَ أَبَدًا وَلَا تَقُمْ عَلَىٰ قَبْرِهِۦٓ ۖ إِنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَرَسُولِهِۦ وَمَاتُوا۟ وَهُمْ فَـٰسِقُونَ
And do not pray [the funeral prayer, O Muhammad], over any of them who has died - ever - or stand at his grave. Indeed, they disbelieved in Allah and His Messenger and died while they were defiantly disobedient.
وَإِذَآ أُنزِلَتْ سُورَةٌ أَنْ ءَامِنُوا۟ بِٱللَّهِ وَجَـٰهِدُوا۟ مَعَ رَسُولِهِ ٱسْتَـْٔذَنَكَ أُو۟لُوا۟ ٱلطَّوْلِ مِنْهُمْ وَقَالُوا۟ ذَرْنَا نَكُن مَّعَ ٱلْقَـٰعِدِينَ
And when a surah was revealed [enjoining them] to believe in Allah and to fight with His Messenger, those of wealth among them asked your permission [to stay back] and said, "Leave us to be with them who sit [at home]."
رَضُوا۟ بِأَن يَكُونُوا۟ مَعَ ٱلْخَوَالِفِ وَطُبِعَ عَلَىٰ قُلُوبِهِمْ فَهُمْ لَا يَفْقَهُونَ
They were satisfied to be with those who stay behind, and their hearts were sealed over, so they do not understand.