It is stated in the Sharh al-Qur'an by al-Mahalli and Jalal al-Din that this verse was revealed regarding the dispute of Abu Bakr and Umar before the Prophet concerning the appointment of al-Aqra' bin Habis or al-Qa'qa' bin Ma'bad. This dispute was considered an "advancing" and an audacity before Allah—meaning the Commander of the Faithful, who was present with them—and also before the Messenger. Otherwise, how is it possible to "advance" or dispute before Allah, the Unseen and Inaccessible, with word or deed, when He is neither perceived, nor seen, nor described as having a face or hands? Rather, the allusion here is to the visible form that manifested to humans in the likeness of their own figures and attributes, which is a manifestation (tajalli) from Him.
The Second Verse: [“The believers are only the ones who have believed in Allah and His Messenger and then doubt not but strive with their properties and their lives in the cause of Allah. It is those who are the truthful.”] 1
Meaning, the believers in truth they are the ones who believed in the manifestation of our Master, the Commander of the Faithful, and his veil, the Master Muhammad,