Note
As for the words of the Almighty: “Allah does not forbid you, with respect to those who have not fought you on account of religion nor driven you from your homes, from showing them kindness and dealing justly with them; indeed, Allah loves those who act justly”⦗1⦘, their meaning is that any unbeliever who refrains from harming the Muslims—never fighting them nor expelling them from their dwellings—should be met by the Muslims with benevolence and fairness in worldly dealings, yet without loving him in their hearts. Allah says, “show them kindness and deal justly with them,” not “ally with them and love them.”
A parallel can be found in His words about parents: “But if they strive to make you associate with Me what you have no knowledge of, do not obey them, yet keep their company in this world with good conduct, and follow the path of those who turn to Me”⦗2⦘.
Asmaʾ’s mother once came seeking to maintain family ties while she was still an unbeliever. Asmaʾ asked the Messenger of Allah (peace and blessings be upon him) for permission, and he said, “Maintain ties with your mother.” Allah the Exalted also says: “You will not find a people who believe in Allah and the Last Day loving those who oppose Allah and His Messenger, even if they be their fathers or their sons”⦗3⦘.
Thus, maintaining ties and repaying worldly favors is one matter, while affection is quite another. Good treatment and courteous dealings encourage the unbeliever to embrace Islam; they are among the means of daʿwah. Affection and alliance, however, suggest approval of the unbeliever’s current state and contentment with it, which leads to neglecting to invite him to Islam.
Likewise, the prohibition of allying with unbelievers does not mean that it is unlawful to engage in permissible trade with them, to import beneficial goods and manufactured products, or to benefit from their expertise and inventions. The Prophet (peace and blessings be upon him) hired Ibn Uraiqit al-Laythi to guide him on the road while he was still an unbeliever, and he borrowed money from some Jews. Muslims have continued to import goods and manufactured items.