It is in the nominative case as a subject. It has also been said that its position is accusative, due to the omission of a preposition; that is, “[come] on the basis that we worship none but Allah.” And it has been said that its position is genitive, as an appositive to “word”—that is, “Come to [the agreement] that we worship none but Allah, associate nothing with Him, and do not take one another as lords besides Allah”—as the Jews and Christians did. Allah Most High says: “They have taken their rabbis and monks as lords besides Allah” (al-Tawbah, 31). Ikrimah said: This refers to some of them prostrating to others; that is, do not prostrate to anyone besides Allah. It has also been said that it means: We do not obey anyone in disobedience to Allah.
“But if they turn away, then say, ‘Bear witness’”: that is, say to them, “Bear witness that we are Muslims,” sincere in affirming the oneness of God.
Abd al-Wahid ibn Ahmad al-Mulayhi informed us; Ahmad ibn Abd Allah al-Numaymi informed us; Muhammad ibn Yusuf informed us; Muhammad ibn Ismail informed us; Abu al-Yaman al-Hakam ibn Nafi informed us; Shuayb informed us, from al-Zuhri, from Ubayd Allah ibn Abd Allah ibn Utbah ibn Masud, who said that Abd Allah ibn Abbas, may Allah be pleased with him, told him that Abu Sufyan ibn Harb told him that Heraclius sent for him while he was with a company of Quraysh. They were merchants in Syria during the truce which the Messenger of Allah, peace and blessings be upon him, had concluded with Abu Sufyan and the disbelievers of Quraysh. They came to him while he was in Iliya, and he summoned them to his assembly, with the Roman dignitaries around him. He then called for the letter of the Messenger of Allah, peace and blessings be upon him, which he had sent with Dihyah ibn Khalifah al-Kalbi to the ruler of Busra, who had delivered it to Heraclius. He read it, and it said:
“In the name of Allah, the Most Merciful, the Especially Merciful. From Muhammad, the servant and Messenger of Allah, to Heraclius, the ruler of the Romans. Peace be upon whoever follows guidance. To proceed: I invite you with the call of Islam. Embrace Islam and you will be safe; embrace Islam and Allah will grant you your reward twice over. But if you turn away, then you will bear the sin of the peasants. O People of the Book, come to a word that is equitable between us and you: that we worship none but Allah, associate nothing with Him, and do not take one another as lords besides Allah. But if they turn away, then say, ‘Bear witness that we are Muslims.’” (1)
“O People of the Book, why do you dispute concerning Abraham when the Torah and the Gospel were not revealed until after him? Will you not understand? (65) Here you are, disputing about that of which you have knowledge; so why do you dispute about that of which you have no knowledge? Allah knows, while you do not know. (66)”
His saying, exalted is He, “O People of the Book, why do you dispute concerning Abraham when the Torah and the Gospel were not revealed until after him?”: You claim that he followed your religion, whereas your religions are Judaism and Christianity. Judaism only arose after the revelation of the Torah, and Christianity after the revelation of the Gospel. Yet the Torah and the Gospel were revealed long after Abraham: there were one thousand years between Abraham and Moses, and two thousand years between Moses and Jesus. “Will you not understand” the falsity of what you say?
His saying, exalted is He, “ha antum” (here you are): The Medinan reciter reads the hamzah (glottal stop) softly wherever it occurs, whereas Abu Amr and the rest pronounce it with the hamzah. They differed concerning its origin.