Al-Suddī and others have said that the words, “Those who say, ‘Allah is the third of three’ have certainly disbelieved,” refer to their claim that Jesus and his mother are two deities alongside Allah. The Almighty clarifies their unbelief at the end of this blessed sūrah where He says:
“And when Allah will say, ‘Jesus son of Mary, did you say to the people, “Take me and my mother as two gods instead of Allah”?’ he will answer, ‘Glory be to You! It is not for me to say what I have no right to say. If I had said it, You would surely have known it. You know what is within me, whereas I do not know what is within You. Truly, You alone are the Knower of the unseen. I told them only what You commanded me—“Worship Allah, my Lord and your Lord”—and I was a witness over them as long as I remained among them; but when You took me to Yourself, You became the Watcher over them, and You are witness over all things. If You punish them, they are Your servants; and if You forgive them, surely You are the Mighty, the Wise.’” (5:116-118)
Thus Allah informs us that on the Day of Resurrection He will question Jesus son of Mary—both to honor him and to censure and rebuke those who worshipped him. These worshippers lied against him, alleging that he was the son of God, or that he was God Himself, or a partner with God—exalted is Allah above what they say. Allah will question him, even though He knows that Jesus never uttered such words, in order to expose and reprimand those who fabricated the lie.
He will say: “Did you say to the people, ‘Take me and my mother as two gods instead of Allah’?” Jesus will respond, “Glory be to You,” meaning: You are far exalted above having any partner. “It is not for me to say what I have no right to say”—no one other than You deserves divinity. “If I had said it, You would surely have known it. You know what is within me, and I do not know what is within You; indeed, You alone are the Knower of the unseen.” Such is the immense courtesy and respect displayed in his answer. “I told them only what You commanded me,” when You sent me to them and revealed the Book that was recited among them.
He then explained what he was commanded to proclaim: “Worship Allah, my Lord and your Lord”—the One who created me and created you, who provides for me and provides for you. He continued: “I was a witness over them as long as I remained among them; but when You took me to Yourself,” meaning: You raised me when they sought to kill and crucify me, had mercy on me, delivered me from them, and cast my likeness upon another so that they exacted their revenge on him. Thereafter, “You were the Watcher over them, and You are witness over all things.”
Jesus then submits the matter entirely to his Lord and declares his disavowal of the Christians: “If You punish them, they are Your servants,” and they merit such punishment; “and if You forgive them, surely You are the Mighty, the Wise.” This consigning of the affair to the divine will, expressed conditionally, does not imply that forgiveness will necessarily occur; therefore he concluded with “the Mighty, the Wise” and did not say “the Forgiving, the Merciful.”
We have already noted in the commentary the report related by Imām Aḥmad from Abū Dharr that the Messenger of Allah—peace and blessings be upon him—recited this noble verse throughout an entire night until dawn: “If You punish them, they are Your servants; and if You forgive them, surely You are the Mighty, the Wise,” saying, “I asked my Lord…”