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Since the people referred to in this verse obviously do not believe in the divine origin of Muhammad's message, their "hiding from God" can have, in this context, only one meaning - namely, that of a metaphor for their unwillingness to listen to the truth which emanates from Him: and this also explains the statement that they are "enshrouding their hearts" (lit., "bosoms", as at the end of this verse), i.e., are allowing their hearts and minds to remain wrapped-up in prejudices, thus making them impervious to spiritual perception. See in this connection 8:55 and the corresponding note [58].
The above interpolation corresponds to the meaning given to the preceding phrase by most of the lexicographers (cf. Lane VI, 2262).
The hypocrites or the disbelievers.
The heart (literally breast in Arabic) is already well guarded in the body; and secrets are supposed to be hidden in the heart or breast. Foolish persons might further cover up their hearts with cloaks, but even so, nothing can be hidden from Allah.
Cf. iii. 119.