(104โ105) โO you who believe, do not say, โAttend to us,โ but say, โGive us your attention,โ and listen. And for the disbelievers is a painful punishment. * Neither those who disbelieve among the People of the Scripture nor the polytheists wish that any good should be sent down to you from your Lord. But Allah singles out for His mercy whomever He wills, and Allah is the Possessor of immense bounty.โ
When addressing the Messenger while learning matters of religion, the Muslims used to say, โAttend to us,โ meaning: Be mindful of our circumstances. They intended a sound meaning by it, whereas the Jews intended a corrupt meaning. They seized the opportunity and began addressing the Messenger with the same expression while intending that corrupt meaning. Allah therefore forbade the believers from using this expression, thereby closing off that avenue. This establishes that something permissible may be prohibited when it serves as a means to something forbidden. It also teaches proper etiquette: using expressions that admit only a good meaning, avoiding obscenity, and abandoning ugly words or those that may cause confusion or carry an improper meaning. He therefore commanded them to use an expression that admitted only a good meaning, saying, โBut say, โGive us your attention,โโ for this was sufficient to achieve the intended purpose without anything objectionable.
โAnd listen.โ He did not specify what was to be heard, so that this would encompass everything they were commanded to hear. This includes listening to the Quran and to the sunnahโwhich is wisdomโheeding both their wording and meaning and responding obediently. Thus, the verse teaches proper etiquette and obedience.
He then threatened the disbelievers with a painful, excruciating punishment and described the hostility of the Jews and polytheists toward the believers: they do not wish โthat any good should be sent down to youโโwhether little or muchโโfrom your Lord,โ out of envy toward you and hatred that He should single you out for His bounty. Yet He is โthe Possessor of immense bounty.โ Part of His bounty toward you is that He sent down the Book to your Messenger so that he might purify you, teach you the Book and wisdom, and teach you what you did not know. To Him, therefore, belong all praise and gracious favor.