I comprehend it fine. It's just a lie, an exploit pushed by those who wanted the federal government to have much more power than the founders intended. They (the powermongers) "won", for now, and the Court endorsed their horseshit. But anyone with reasonable reading comprehension can see mistake.
The original debate is summarized
here:
So, Hamilton wanted the taxing clause to be interpreted as a general power for Congress to do any fucking thing they want (as long as they can pretend its for the general welfare). Madison, who wrote the Constitution and knew what he meant, denied that.
He clarifies his position in Federalists Papers #41. Here he is addressing those who oppose the Constitution based on their concern that someone will come along and twist the meaning of the taxation clause, pretending that it is a broad implied spending power:
Sadly, the opponents were right. Despite the fact that Madison thought it was a ridiculous concern, and the argument entirely specious, Hamilton jumped on it as soon as the inked dried on the Constitution. And, eventually, the Court caved.