Muhammad
ذَٰلِكَ بِأَنَّهُمْ قَالُوا۟ لِلَّذِينَ كَرِهُوا۟ مَا نَزَّلَ ٱللَّهُ سَنُطِيعُكُمْ فِى بَعْضِ ٱلْأَمْرِ ۖ وَٱللَّهُ يَعْلَمُ إِسْرَارَهُمْ
That is because they said to those who disliked what Allah sent down, "We will obey you in part of the matter." And Allah knows what they conceal.
Nearby ayahs help place verse 47:26 in sequence and meaning.
أَفَلَا يَتَدَبَّرُونَ ٱلْقُرْءَانَ أَمْ عَلَىٰ قُلُوبٍ أَقْفَالُهَآ
Then do they not reflect upon the Qur'an, or are there locks upon [their] hearts?
إِنَّ ٱلَّذِينَ ٱرْتَدُّوا۟ عَلَىٰٓ أَدْبَـٰرِهِم مِّنۢ بَعْدِ مَا تَبَيَّنَ لَهُمُ ٱلْهُدَى ۙ ٱلشَّيْطَـٰنُ سَوَّلَ لَهُمْ وَأَمْلَىٰ لَهُمْ
Indeed, those who reverted back [to disbelief] after guidance had become clear to them - Satan enticed them and prolonged hope for them.
فَكَيْفَ إِذَا تَوَفَّتْهُمُ ٱلْمَلَـٰٓئِكَةُ يَضْرِبُونَ وُجُوهَهُمْ وَأَدْبَـٰرَهُمْ
Then how [will it be] when the angels take them in death, striking their faces and their backs?
ذَٰلِكَ بِأَنَّهُمُ ٱتَّبَعُوا۟ مَآ أَسْخَطَ ٱللَّهَ وَكَرِهُوا۟ رِضْوَٰنَهُۥ فَأَحْبَطَ أَعْمَـٰلَهُمْ
That is because they followed what angered Allah and disliked [what earns] His pleasure, so He rendered worthless their deeds.