According to Taberî, this verse explains that the scholars of the People of the Book—Jews and Christians—despite knowing the truth of the Torah in their hands, rejected the Prophet out of envy and malice and turned away from Allah's command in the Torah. They abandoned the Torah and turned to the book of Asaf and the sorcery of Hârût and Mârût, thus knowingly and consciously breaking the covenant that Allah had made with them.

لما جاءهم محمد صلى الله عليه وسلم عارضوه بالتوراة فخاصموه بها، فاتفقت التوراة والقرآن، فنبذوا التوراة وأخذوا بكتاب آصف وسحر هاروت وماروت

According to Zemahşerî, this verse indicates that the People of the Book, from whom the jizya would be taken, do not truly believe in Allah and the Day of Judgment, because the Jews hold to dualism (tesniye) and the Christians hold to the Trinity (teslis), and furthermore, they do not consider unlawful what Allah and His Messenger have made unlawful. Regarding the naming of the jizya, it is explained that it received this name either because it is a compensation that the dhimmis are obligated to pay or because it is a recompense for their exemption from execution. The expression 'an yed' is interpreted in multiple ways from both the perspective of the one giving and the one receiving: it can mean given obediently and submissively, given in advance, or given in submission before a dominant and commanding hand.

نفى عنهم الإيمان بالله لأن اليهود مثنية والنصارى مثلثة . وإيمانهم باليوم الآخر لأنهم فيه على خلاف ما يجب وتحريم ما حرم الله ورسوله ؛ لأنهم لا يحرمون ما حرم في الكتاب والسنة

According to Kurtubî, the verb 'nebeze/threw' mentioned in the verse refers to the Torah; the People of the Book's rejection and denial of the Prophet means their abandonment of the Torah. In this context, as the opinion of Suddî is reported, their turning to the book of Asaf and the sorcery of Harut-Marut; as the opinion of Sha'bî is reported, their reading the Qur'an but not acting upon it; and as the opinion of Sufyân b. Uyeyna is reported, their beautifying the Book but not following its lawful and unlawful rulings. This behavior is likened to the action of an ignorant person who does not know, yet the wording shows that they entered into disbelief knowingly.

قال السدي : نبذوا التوراة وأخذوا بكتاب آصف وسحر هاروت وماروت وقيل : يجوز أن يعني به القرآن قال الشعبي : هو بين أيديهم يقرءونه ولكن نبذوا العمل به

According to Ibn Kesîr, this verse points to the fact that the Jews opposed Hz. Muhammad with the Torah when he came, but when they saw that the Torah and the Qur'an agreed, they abandoned the Torah and turned to the book of Asaf and the sorcery of Harut and Marut. It is narrated that the devils extracted writings that they had buried beneath Solomon's throne after his death and mixed sorcery and disbelief among them, and that the ignorant accused Solomon of disbelief for this reason. Furthermore, it is related that the Jews asked the Prophet five questions to test him, and finally, upon saying that Gabriel was their enemy and that they would believe if it were Michael, this verse was revealed.

فلما مات سليمان أخرجته الشياطين فكتبوا بين كل سطرين سحرا وكفرا وقالوا هذا الذي كان سليمان يعمل بها قال فأكفره جهال الناس وسبوه ووقف علماء الناس

According to Beydâvî, the 'Book of Allah that confirms what is with them' mentioned in the verse refers to the Torah, and a group from the People of the Book, by denying the Messenger who came to them (the Prophet), have also rejected the Torah which actually confirms him; for the Torah requires belief in messengers supported by miracles. Their 'throwing the Book behind their backs' is a figurative expression of complete turning away from it and paying it no attention; the expression 'as if they did not know' shows that their knowledge was actually sound but they stubbornly acted as if they did not know. From these two verses, Beydâvî states that the Jewish nation was divided into four sects: those who believe in the Torah and fulfill its rights, those who openly break their covenants and transgress bounds, those who reject it unknowingly due to ignorance, and those who outwardly adhere to it but secretly abandon it out of stubbornness.

وراء ظهورهم مثل لإعراضهم عنه رأسا، بالإعراض عما يرمي به وراء الظهر لعدم الالتفات إليه. كأنهم لا يعلمون أنه كتاب الله، يعني أن علمهم به رصين ولكن يتجاهلون عنادا.

According to this exegete, the expression 'nebeze ferikun' in the verse shows that a group from the People of the Book abandoned the Torah knowingly and consciously; for this phrase is only used regarding people who know. Accordingly, they knew the evidences in the Torah regarding the prophethood of Hz. Muhammad but denied it; however, such deniers should belong to a minority rather than a large group.

فدلالة على أنهم نبذوه عن علم ومعرفة لأنه لا يقال ذلك إلا فيمن يعلم