God uses the word makr twice - once to refer to the evil plans that criminals make, and then to Allah's own response. one word can have two different meanings in the same sentence, and that is how we take the sentnce. eg. they built a bank on the bank of the river. (building / side of river) eg2. all the characters in the play had seven characters in his name. (person in a play / letter) thus, "wa makaru wa makara allah wallahu kharul makireen" and other similar sentences mean "they plotted to deceive Allah, but Allah was also planning, and Allah always has the best plans." a makr neednt be evil. if it is done by evil people, it is a plot, and if it is done by good people, it is a plan or strategy.