Surah al-Kafirun is Meccan (1).
In the name of Allah, the Most Compassionate, the Most Merciful.
“Say, ‘O disbelievers! (1) I do not worship what you worship, (2) nor do you worship what I worship.’ (3)”
“Say, ‘O disbelievers!’” to the end of the surah.
It was revealed concerning a group of Quraysh, among them al-Harith ibn Qays al-Sahmi, al-As ibn Wa'il, al-Walid ibn al-Mughirah, al-Aswad (2) ibn Abd Yaghuth, al-Aswad ibn al-Muttalib ibn Asad, ⦗202/b⦘ and Umayyah ibn Khalaf. They said, “O Muhammad, come, follow (3) our religion and we shall follow your religion, and we will make you a partner in all our affairs. You worship our gods for one year, and we shall worship your God for one year. If what you have brought is better, then we will have shared it with you and received our portion of it; and if what we possess is better, then you will have shared with us in our affair and received your portion of it.”
He said, “Allah forbid that I should ascribe any partner to Him.” They said, “Then touch some of our gods, and we will affirm your truth and worship your God.” He replied, “Until I see what comes to me from my Lord.” Then Allah, mighty and exalted is He, revealed: “Say, ‘O disbelievers!’” to the end of the surah.
The following morning, the Messenger of Allah, peace and blessings be upon him, went to the Sacred Mosque, where the chiefs of Quraysh were gathered. He stood before them and recited it to them until he had completed the surah. At that point, they despaired of winning him over and persecuted him and his Companions (4).
The meaning of the verse is: “I do not worship what you worship” at present, and “nor do you worship what I worship” at present,