And the verse must include the disbelievers among the People of the Book, as Ibn Ishāq said, for the surah was revealed in Medina, even though it also includes the polytheists. It thus encompasses every disbeliever. Muqātil and al-Dahhāk restrict its scope to certain Arab polytheists.

Ibn al-Sā’ib says that it was revealed specifically concerning the Jews, including Huyayy ibn Akhtab. Likewise, Ibn Ishāq reports from Ibn ‘Abbās that it concerns the Jews.

Abū al-‘Āliya says that it was revealed concerning the leaders of the confederates. Yet the verse encompasses all these people and others, just as the verses concerning the believers and hypocrites were occasioned by the believers and hypocrites present when they were revealed, but encompass both them and all other believers and hypocrites until the Hour is established.

The point is that His words,

“It makes no difference to them whether you warn them or not; they will not believe,”

are like His words,

“You cannot make the dead hear, nor can you make the deaf hear the call when they turn their backs and retreat.”

“Nor can you guide the blind out of their error.”

And His words,

“Can you make the deaf hear, even though they do not understand?”

“And among them are those who look at you. But can you guide the blind, even though they do not see?”

All this makes clear that merely calling them, conveying the message to them, and being eager for their guidance does not bring that guidance about. It comes about only if Allah wills to guide them and opens their hearts to Islam, as the Most High says: “Even if you are eager for their guidance, Allah