<?php 
$tab1 = "tab1"; 
$tab2 = "tab2"; 
$tab3 = "tab3"; 
$tab4 = "tab4"; 
$tab5 = "tab5"; 
$rr	=	'';
?> 

<section class="tabs"> 
  <div class="maintab_wrap"> 
    <ul class="maintabNav"> 
      <?php if(!empty($smof_data['tab1_show'])) { ?> 
      <li class="firstTab active" style=""><a href="#maintabs-1" title="<?php echo $smof_data['tab1_title']; ?>"><span class=""><?php echo $smof_data['tab1_title']; ?></span></a></li>
	  <?php $rr .= '<div class="maintabContent contentBox" id="maintabs-1" style="display: block;">'.lioit_news_tab($tab1).'</div>'; ?>
      <?php } ?> 
      <?php if(!empty($smof_data['tab2_show'])) { ?> 
      <li><a href="#maintabs-2" title="<?php echo $smof_data['tab2_title']; ?>"><span class=""><?php echo $smof_data['tab2_title']; ?></span></a></li> 
	  <?php $rr .= '<div class="maintabContent contentBox" id="maintabs-2" style="display: block;">'.lioit_news_tab($tab2).'</div>'; ?>
      <?php } ?> 
      <?php if(!empty($smof_data['tab3_show'])) { ?> 
     <li><a href="#maintabs-3" title="<?php echo $smof_data['tab3_title']; ?>"><span class=""><?php echo $smof_data['tab3_title']; ?></span></a></li> 
	 <?php $rr .= '<div class="maintabContent contentBox" id="maintabs-3" style="display: block;">'.lioit_news_tab($tab3).'</div>'; ?>
      <?php } ?> 
      <?php if(!empty($smof_data['tab4_show'])) { ?> 
      <li><a href="#maintabs-4" title="<?php echo $smof_data['tab4_title']; ?>"><span class=""><?php echo $smof_data['tab4_title']; ?></span></a></li> 
	  <?php $rr .= '<div class="maintabContent contentBox" id="maintabs-4" style="display: block;">'.lioit_news_tab($tab4).'</div>'; ?>
      <?php } ?> 
      <?php if(!empty($smof_data['tab5_show'])) { ?> 
     <li><a href="#maintabs-5" title="<?php echo $smof_data['tab5_title']; ?>"><span class=""><?php echo $smof_data['tab5_title']; ?></span></a></li>
		<?php $rr .= '<div class="maintabContent contentBox" id="maintabs-5" style="display: block;">'.lioit_news_tab($tab5).'</div>'; ?>	 
      <?php } ?> 
    </ul> 
	
	<?php
	echo $rr;
	?>

  </div>
</section>

Kodlardaki alt sorguları içeri aktararak karışıklığı azalttım hocam.
İstediğiniz yazı listelemesi için lioit_news_tab isimli fonksiyonun içeriğini yollayabilirseniz limitlendirme özelliği kazandırırım.