In this text, Taberî explains the phrase 'Allah possesses great bounty' to mean that Allah possesses bounty toward both those who do good and those who do evil, toward those to whom He sent prophets and those to whom He did not send prophets; beside His bounty, every other bounty becomes insignificant. Furthermore, in a separate context, he states that Allah grants prophethood and messengership to whomever among His servants He wills, and this is purely a mercy and favor from Allah, not something the servant deserves. In this framework, he expresses that the disbelievers from the People of the Book and the polytheists were envious of the guidance Allah gave to the Prophet and the believers, but that these blessings cannot be obtained through mere wishing; they are gifts that Allah bestows upon whomever He wills.

يقول: الله ذو الفضل على عباده، المحسن منهم والمسيء، والذين بعث فيهم الرسول منهم وغيرهم، {العظيم} الذي يقل فضل كل ذي فضل عنده.

According to this exegete, the expression refers to those who have not yet believed/submitted; the particle 'lā' in the sentence is an additional (emphatic) particle and does not add a meaning of negation.

الذين لم يسلموا . ولا مزيدة

According to this exegete, there are different views regarding the word 'mercy' in the verse: according to Ali, this is prophethood which Allah grants to whomever He wills, and it was particularly given to Muhammad (peace be upon him). One group said it is the Qur'an, while according to another view, 'mercy' in this verse carries a general meaning encompassing all kinds of blessings that Allah has granted to His servants from ancient times.

قال علي بن أبي طالب رضي الله عنه : يختص برحمته أي بنبوته خص بها محمدا صلى الله عليه وسلم وقال قوم : الرحمة القرآن وقيل : الرحمة في هذه الآية عامة لجميع أنواعها التي قد منحها الله عباده قديما وحديثا

Ibn Kesîr states that the expression mentioned in the verse refers to the Bani Qurayzah Jews, who were from some branches of the Children of Israel and had settled in the Hijaz long ago, waiting in hopes of following the unlettered prophet mentioned in the Torah and Gospel that they possessed. He also conveys the sequence regarding the creation of the earth and heavens, explaining that the earth was arranged in two days, then the heaven in two days, after which the earth was spread out and water, vegetation, and mountains were brought forth.

يعني بني قريظة من اليهود من بعض أسباط بني إسرائيل كان قد نزل آباؤهم الحجاز قديما طمعا في اتباع النبي الأمي الذي يجدونه مكتوبا عندهم في التوراة الإنجيل

This verse was revealed to refute the true intentions of a group from the People of the Book and the polytheists—who are among the Jews claiming to show friendship to the believers and wishing them well. They actually envy the believers and do not wish for any good (revelation, knowledge, help) to descend upon them from Allah. Allah grants His mercy to whomever He wills; this is not obligatory upon Him, and no one has any claim upon Him; the deprivation of some servants is not due to the scarcity of Allah's bounty, but due to His will and the wisdom known in that servant.

نزلت تكذيبا لجمع من اليهود يظهرون مودة المؤمنين، ويزعمون أنهم يودون لهم الخير. والود: محبة الشيء مع تمنيه

According to this exegete, the characterization of those referred to as 'people of the book' in the verse as scholars is either an expression of respect toward them, or it points to the fact that their disbelief is more ugly because they are scholars and therefore their punishment will increase. Furthermore, the particle 'min' here has been interpreted as explanatory, and it is noted that the disbelievers are divided into two types: the People of the Book and the polytheists. Râzî transmitted three views regarding the reason for the revelation of the verse and according to his own view, he stated that it is more correct for this address to be directed toward the Christians (the Christians of Najran).

وعندي أن الأقرب حمله على النصارى