Tafsir al-Baghawi - Al-Baghawi - (6/247)

“Do not dispute with the People of the Book except in the best manner—except for those among them who act wrongfully—and say, ‘We believe in what has been revealed to us and what has been revealed to you. Our God and your God is one, and to Him we submit.’” (46)

His saying, exalted is He, “Do not dispute with the People of the Book”: that is, do not contend with them, “except in the best manner,” meaning through the Quran, by calling them to Allah through His verses and drawing their attention to His proofs. He meant those among them who accept the jizya (poll tax). “Except for those among them who act wrongfully”: that is, those who refuse to pay the jizya and wage war. Then fight them with the sword until they accept Islam or pay the jizya.

﴿وَلَا تُجَادِلُوا أَهْلَ الْكِتَابِ إِلَّا بِالَّتِي هِيَ أَحْسَنُ إِلَّا الَّذِينَ ظَلَمُوا مِنْهُمْ وَقُولُوا آمَنَّا بِالَّذِي أُنْزِلَ إِلَيْنَا وَأُنْزِلَ إِلَيْكُمْ وَإِلَهُنَا وَإِلَهُكُمْ وَاحِدٌ وَنَحْنُ لَهُ مُسْلِمُونَ (٤٦) ﴾ قَوْلُهُ تَعَالَى: ﴿وَلَا تُجَادِلُوا أَهْلَ الْكِتَابِ﴾ لَا تُخَاصِمُوهُمْ، ﴿إِلَّا بِالَّتِي هِيَ أَحْسَنُ﴾ أَيْ: بِالْقُرْآنِ وَالدُّعَاءِ إِلَى اللَّهِ بِآيَاتِهِ وَالتَّنْبِيهِ عَلَى حُجَجِهِ وَأَرَادَ مَنْ قَبِلَ الْجِزْيَةَ مِنْهُمْ، ﴿إِلَّا الَّذِينَ ظَلَمُوا مِنْهُمْ﴾ أَيْ: أَبَوْا أَنْ يُعْطُوا الْجِزْيَةَ وَنَصَبُوا الْحَرْبَ، فَجَادِلُوهُمْ بِالسَّيْفِ حَتَّى يُسْلِمُوا أَوْ يُعْطُوا الْجِزْيَةَ،