And among the verses that indicate this is His statement in al-Baqarah 2:104:
4- “O you who believe, do not say rāʿinā (tend to us) but say unẓurʿnā (look upon us) and listen, for the disbelievers will have a painful punishment.”
Al-Ḥāfiẓ Ibn Kathīr (1/148) wrote:
“Allah, exalted be He, forbade His believing servants from resembling the disbelievers in their words and actions. The Jews used to employ ambiguous language to belittle—may Allah curse them. Whenever they wished to say, ‘Listen to us,’ they would say rāʿinā, hinting at raʿūna (foolishness). Concerning this Allah said: ‘Among the Jews are those who distort words from their proper places and say, “We hear and disobey,” “Hear—may you never hear,” and “rāʿinā,” twisting their tongues and slandering the religion. Had they said, “We hear and obey,” and, “Hear us and look upon us,” it would have been better and more upright for them; but Allah cursed them for their disbelief, so they believe only a few’ (al-Nisāʾ 4:46).
The ḥadith reports likewise inform us that when they greeted others they would say, ‘al-sām ʿalaykum,’ and al-sām means death. For that reason we have been ordered to reply, ‘wa ʿalaykum,’¹ for our supplication against them is accepted whereas theirs against us is not. The point is that Allah, exalted be He, forbade the believers from imitating the disbelievers in either word or deed.”
Shaykh al-Islām, commenting on this verse, summarized (p. 22):
“Qatādah and others said that the Jews uttered it in mockery, so Allah disliked that the believers should say what they say. He also said: The Jews would say to the Prophet ﷺ, ‘rāʿinā samʿaka—tend to us, lend us your ear,’ mocking him thereby, and the expression was reprehensible among the Jews. This shows that Muslims were forbidden to use that word because the Jews used to say it, even though it was reprehensible coming from them…”
¹ Meaning: ‘and upon you.’