Transliteration:( Zaalika bi annahumut taba'oo maaa askhatal laaha wa karihoo ridwaanahoo fa ahbata a'maalahum (section 3) )
70. This means they did all types of deeds that would displease their Lord. They opposed the Holy Prophet صلى الله عليه وآله وسلم and tried to crush Islam.
71. This means since the infidels did not do deeds that would please Allah Almighty but instead did things to displease Him; hence all their charities, sacrifices, etc. had been reduced to zero.
This tells us that those with whom Allah Almighty and His Beloved Prophet are not happy, they are displeased with their deeds as well. The result of the good deeds is dependant on the acceptance of Allah Almighty and His beloved Messenger صلى الله عليه وآله وسلم
The tafsir of Surah Muhammad verse 28 by Ibn Kathir is unavailable here.
Please refer to Surah Muhammad ayat 24 which provides the complete commentary from verse 24 through 28.
38. This refers to all those works that they performed as Muslims. Their Prayers, their Fasting, their payments of the Zakat, and all other acts of worship and virtue, which in appearance and form are counted among good works, were rendered void, for they failed to adopt the attitude of sincerity and loyalty towards Allah and Islam and the Muslim community, even though they professed to be Muslims. But, on the contrary, they went on conspiring with the enemies of Islam for the sake of small worldly gains, and started devising schemes to save themselves from any possible risks as soon as time came for Jihad in the cause of Allah. These verses are absolutely decisive and conclusive in this regard that in the conflict between Islam and un-Islam the faith of the person whose sympathies are not with Islam and the Muslims, or are with disbelief and the disbelievers, cannot at all be reliable, not to speak of any of his works being acceptable before Allah.
Related Ayat(Verses)/Topics