The intended meaning of the verse is: except those who wrong you, for all of them are wrongdoers by virtue of their disbelief. Sa'id ibn Jubayr said: They are the people at war and those with whom there is no covenant. Qatada and Muqatil said that it was abrogated (1) by His saying: “Fight those who do not believe in Allah” (al-Tawbah 9:29).
“And say, ‘We believe in what has been revealed to us and what has been revealed to you.’” This means that if one of those among them who accepts the jizya tells you something from what is in their books, do not dispute with them over it; neither affirm them nor deny them. Rather, say: “We believe in what has been revealed to us and what has been revealed to you.”
“And our God and your God is one, and to Him we submit.” Abd al-Wahid al-Mulayhi informed us; Muhammad ibn Abd Allah al-Nu'aymi informed us; Muhammad ibn Yusuf informed us; Muhammad ibn Isma'il informed us; Muhammad ibn Bashshar informed us; Uthman ibn Umar informed us; Ali ibn al-Mubarak informed us, from Yahya ibn Abi Kathir, from Abu Salamah, from Abu Hurayrah, who said: The People of the Book used to read the Torah in Hebrew and interpret it in Arabic for the Muslims. So the Messenger of Allah, peace and blessings be upon him, said: “Do not affirm the People of the Book, nor deny them. Rather, say: ‘We believe in Allah and in what has been revealed to us and what has been revealed to you.’” (2)
Abu Sa'id Abd Allah ibn Ahmad al-Tahiri informed us; Abd al-Samad ibn Abd al-Rahman al-Bazzaz informed us; Muhammad ibn Zakariyya al-Udhafiri informed us; Ishaq ibn Ibrahim al-Dabari informed us; Abd al-Razzaq informed us; Ma'mar informed us, from al-Zuhri; Ibn Abi Namlah al-Ansari informed us that his father, Abu Namlah al-Ansari, told him that, while he was sitting with the Messenger of Allah, peace and blessings be upon him, a Jewish man came to him, and a funeral procession passed by. He said, “O Muhammad, does this deceased person speak?” The Messenger of Allah, peace and blessings be upon him, replied, “Allah knows best.” The Jew said, “Indeed, it speaks.” Thereupon the Messenger of Allah, peace and blessings be upon him, said: “When the People of the Book relate something to you, neither affirm them nor deny them. Say instead: ‘We believe in Allah, His Books, and His messengers.’ For if it is false, you will not have affirmed it; and if it is true, you will not have denied it.” (3)