To use the name of God for refraining from any
righteous act or doing a good act or acting as a
peacemaker between persons was the practice
prevalent in pagan Arabia. This practice is
deprecated here in this verse and people are
ordered not to do so.

One should be careful of what one utters or says and
what one thinks. What one says and has in mind
cannot remain hidden from God.

Qur'anic Studies
Use not Allah's Name as an Excuse