Al-Suddi said: This was revealed concerning Finhas ibn Azura, who was the one who made this statement. (1)

The account relates that when the Jews heard Malik ibn al-Sayf make that statement, they reproached him and said, “Did Allah not send down the Torah to Moses? Why, then, did you say, ‘Allah has not sent down anything to any human being’?” Malik ibn al-Sayf replied, “Muhammad angered me, so I said it.” They said to him, “When you become angry, do you speak untruthfully [about Allah] (2)?” So they stripped him of his rabbinic office and appointed Ka‘b ibn al-Ashraf in his place.

Ibn Abbas, may Allah be pleased with him, said: The Jews said, “O Muhammad, has Allah sent down a Book to you?” He said, “Yes.” They said, “By Allah, Allah has not sent down any Book from heaven.” So Allah revealed: “They have not held Allah in His rightful esteem when they said, ‘Allah has not sent down anything to any human being.’” Then Allah, Most High, said to them:

“Say, ‘Who, then, sent down the Book which Moses brought as a light and guidance for the people?’” (3)

That is, the Torah. “You make it into separate sheets, revealing some of it while concealing much.” That is, you make from it notebooks and separate books, revealing whatever you wish, while concealing much of Muhammad’s description and the verse concerning stoning. Ibn Kathir and Abu Amr recited all three verbs in the third person: “They make it,” “they reveal it,” and “they conceal it,” based on His saying, “They have not held Allah in His rightful esteem.” The remaining reciters read them in the second person, based on His saying, “Say, ‘Who sent down the Book which Moses brought?’”

Regarding His saying, “And you have been taught that which neither you nor your forefathers knew”: the majority hold that this is addressed to the Jews, meaning: You have been taught through Muhammad, peace and blessings be upon him, that which you did not know, (4) neither you nor your forefathers. Al-Hasan said: They were granted knowledge of what Muhammad, peace and blessings be upon him, brought, but they squandered it and did not benefit from it.

Mujahid said: This is addressed to the Muslims, reminding them of the blessing of what Allah taught them through Muhammad, peace and blessings be upon him.

“Say, ‘Allah.’” This refers back to His saying, “Say, ‘Who sent down the Book which Moses brought?’” If they answer you, then so be it; otherwise, say yourself: “Allah,” that is, say: Allah sent it down. “Then leave them to amuse themselves in their vain discourse.”