“Those who disbelieve say to those who believe, ‘Had it been good, they would not have preceded us to it.’ And since they have not been guided by it, they will say, ‘This is an ancient fabrication.’ Before it was the Book of Moses, a guide and a mercy; and this is a confirming Book in an Arabic tongue, to warn those who have done wrong and as glad tidings for those who do good. Indeed, those who say, ‘Our Lord is Allah,’ then remain steadfast—there will be no fear for them, nor will they grieve. They are the people of Paradise, abiding therein forever, as a recompense for what they used to do.”

“Those who disbelieve”—that is, the Jews—say to those who believe, “Had [Muhammad’s religion] (1) been good, they would not have preceded us to it,” referring to Abd Allah ibn Salam and his companions.

Qatadah said: It was revealed concerning the polytheists of Mecca. They said, “Had that to which Muhammad calls us been good, so-and-so and so-and-so would not have preceded us to it.” (2)

Al-Kalbi said: Those who disbelieved were Asad and Ghatafan. They said to those who believed—meaning Juhaynah and Muzaynah—“Had what Muhammad brought been good, the shepherds of black sheep would not have preceded us to it.” (3)

Allah, Most High, said: “And since they have not been guided by it”—that is, by the Quran, as the people of faith have been guided by it—“they will say, ‘This is an ancient fabrication,’” just as they said, “Tales of the former peoples.” 123/a

“Before it”—that is, before the Quran—was “the Book of Moses,” meaning the Torah, “a guide,” to be followed, “and a mercy” from Allah for whoever believes in it. According to al-Kisa’i, both words are in the accusative as circumstantial qualifiers. Abu Ubaydah said: There is an implied expression: that is, “We made it a guide and a mercy.” There is also an omitted clause in the statement, its intended sense being: “The Book of Moses preceded it as a guide, yet they were not guided by it,” as He said in the first verse: “And since they have not been guided by it.”

“And this is a confirming Book”—that is, the Quran, confirming the Books that came before it—“in an Arabic tongue.” This is in the accusative as a circumstantial qualifier; it has also been said to mean, “in an Arabic language.” “To warn those who have done wrong,” meaning the polytheists of Mecca. The reciters of the Hijaz and Syria, along with Yaqub, recited it as “that you may warn,” addressing the Prophet, may Allah’s blessings and peace be upon him; the others recited it as “that it may warn,” referring to the Book. “And as glad tidings for those who do good”: “glad tidings” is in the nominative position, meaning: This is a confirming Book and glad tidings.

“Indeed, those who say, ‘Our Lord is Allah,’ then remain steadfast—there will be no fear for them, nor will they grieve. They are the people of Paradise, abiding therein forever, as a recompense for what they used to do.”