What is the interpretation of the noble verse: "So woe to those who pray, [But] who are heedless of their prayer – Those who make show [of their deeds] and withhold [common] necessities," and what was the reason for its revelation?

"Woe" is a valley in Hell into which a disbeliever falls for forty autumns before reaching its bottom. This verse was revealed concerning the hypocrites who do not hope for reward from their prayers nor fear punishment for abandoning them. Their heedlessness of them means their negligence and indifference towards them until they miss them or their time expires.