Allah, Exalted is He, says:
“You enjoin what is right, forbid what is wrong, and believe in Allah. Had the People of the Book believed, it would have been better for them. Among them are believers, but most of them are defiantly disobedient”—that is, disbelievers.
“They will never harm you except with [mere] hurt. If they fight you, they will turn their backs in flight; then they will not be helped. (111) Humiliation has been stamped upon them wherever they are found, unless [they are protected] by a bond from Allah and a bond from people. They have incurred wrath from Allah, and destitution has been stamped upon them. That is because they used to disbelieve in the verses of Allah and kill the prophets without right. That is because they disobeyed and transgressed. (112) They are not alike. Among the People of the Book is an upright community, who recite the verses of Allah in the watches of the night while prostrating. (113)”
Concerning His words, “They will never harm you except with [mere] hurt”: Muqatil said: The leaders of the Jews set out against those among them who had believed—‘Abd Allah ibn Salam and his companions—and harmed them. So Allah, Exalted is He, revealed: “They will never harm you except with [mere] hurt”; that is, these Jews will not harm you, believers, except through verbal injury: threats and insults. It was also said that it means a statement of disbelief that would offend you. “If they fight you, they will turn their backs,” fleeing in defeat; “then they will not be helped.” Rather, you will be granted victory over them.
“Humiliation has been stamped upon them wherever they are found”: wherever they are encountered. “Unless [they are protected] by a bond from Allah”: that is, wherever they are found, they will be subdued, killed, and taken captive, and they will have no security except through a bond from Allah—a covenant from Allah, Exalted is He, granting them safety—and a bond from people, namely the believers, through payment of the jizyah or a grant of safe-conduct. That is, unless they hold fast to a bond and thereby become secure.
Concerning His words, “They have incurred wrath from Allah”: they returned bearing it. “And destitution has been stamped upon them. That is because they used to disbelieve in the verses of Allah and kill the prophets without right. That is because they disobeyed and transgressed.”
Concerning His words, “They are not alike. Among the People of the Book is an upright community”: Ibn ‘Abbas, may Allah be pleased with him, and Muqatil said: When ‘Abd Allah ibn Salam and his companions embraced Islam, the Jewish rabbis said, “None but our worst people have believed in Muhammad, peace and blessings be upon him. Had it not been so, they would not have abandoned the religion of their forefathers.” So Allah, Exalted is He, revealed this verse. (1)
They differed regarding its construction. Some said that it contains an ellipsis, its intended sense being: “They are not alike: among the People of the Book is an upright community, and another that is not upright.” The latter was left unmentioned, since mentioning one of the two groups sufficed. Others said: The statement is complete at His words, “They are not alike.”