In this text, Taberî explains that the concept of 'naskh' (abrogation) means changing a ruling and replacing it with something better or similar to it; this can occur in matters such as permissible-forbidden and command-prohibition, but there will be no abrogation in reports. Regarding the word 'ننسها', he transmits two views: one is forgetting (the Prophet forgetting the verse), and the other is that its written form remains while its ruling is abrogated. Taberî lists these two readings and interpretive methods by basing them on narrations from the Companions and the successors.

وذلك أن يحول الحلال حراما والحرام حلالا، والمباح محظورا والمحظور مباحا، ولا يكون ذلك إلا في الأمر والنهي والحظر والإطلاق والمنع والإباحة، فأما الأخبار فلا يكون فيها ناسخ ولا منسوخ

According to Zemahşerî, this expression is related to the Prophet's fear of forgetting and his attempt to hastily recite the revelation without waiting for Gabriel's recitation; he is told not to hurry, because it is reported that Gabriel was commanded to make him memorize the revelation by reading it repeatedly until he had memorized it. The 'exception' expression ('illâ mâ şâe'llâh') is not a real exception, but rather a phrase structure used to completely reject forgetting; this is like when Arabs say 'you are a partner in my wealth, except what Allah wills', which is actually a usage that does not intend to exempt anything.

الغرض نفى النسيان رأسا كما يقول الرجل لصاحبه أنت سهيمي فيما أملك إلا فيما شاء الله ولا يقصد استثناء شيء وهو استعمال القلة في معنى النفي

According to this exegete, the verse is a ground for multifaceted discussion regarding abrogation: for the expressions 'مَا نَنسَخ' and 'ننسها', different possibilities are listed in terms of ruling and recitation (both the ruling and recitation being abrogated together, only the ruling being abrogated while recitation remains, delaying of revelation, etc.). Additionally, the response of Ahl al-Sunnah is transmitted against the Mu'tazilites' use of their claim that the verse indicates that the future ruling must be better than or equal to the previous one as evidence that the Qur'an is created.

القول الرابع : ما ننسخ من آية ، وهي الآية التي صارت منسوخة في الحكم والتلاوة معا ، أو ننسها ، أي نتركها وهي الآية التي صارت منسوخة في الحكم ولكنها غير منسوخة في التلاوة

According to Kurtubî, this verse was revealed in response to the Jews being envious of the Muslims because of the change in the direction of prayer and claiming that the Qur'an is contradictory; the matter of abrogation is extremely important from the perspective of rulings and is a fundamental subject that the scholars must know. In the text, the readings 'ننسها' and 'ننسأها' are discussed in detail: the first means 'causing to forget/abandoning', and the second means 'delaying'. Furthermore, it is stated that the word 'naskh' has two meanings in Arabic: 'transfer' and 'nullification/removal', and that the intended meaning in the verse is the second meaning.

وسببها أن اليهود لما حسدوا المسلمين في التوجه إلى الكعبة وطعنوا في الأسلام بذلك وقالوا : إن محمدا يأمر أصحابه بشيء ثم ينهاهم عنه فما كان هذا القرآن إلا من جهته ولهذا يناقض بعضه بعضا فأنزل الله : وإذا بدلنا آية مكان آية

According to Ibn Kesîr, the word 'naskh' in this verse has been narrated with two different readings ('ننسأها' / 'ننسها'), the first reading meaning 'to delay', and the second reading meaning 'to cause to forget'; in the transmitted narrations it is stated that the Prophet forgot some of the revelation and Allah mentioned this in the Qur'an. Additionally, the expression 'bringing something better' has been evaluated in terms of the benefit of the obligated, and in some narrations it is transmitted that this means ease, alleviation, dispensation, a verse containing a command or prohibition.

فأما من قرأها بفتح النون والهمزة بعد السين فمعناه نؤخرها قال علي بن أبي طلحة عن ابن عباس فقال عبد الرزاق عن معمر عن قتادة في قوله قال إن نبيكم صلى الله عليه وسلم قرأ قرآنا ثم نسيه

Beydâvî reads this verse as a fundamental verse regarding the matter of abrogation; he states that the verse indicates that Allah is capable of abolishing a ruling and bringing in its place a ruling that is better or similar to it. He explains that by 'naskh' the cessation of the recitation of the verse or the ruling derived from it or both are intended, and that by 'insâ' the erasure of the verse from the hearts is intended. He emphasizes that the verse is evidence for the permissibility of abrogation and the delaying of revelation, because rulings change according to the benefit of the servants.

ونسخ الآية بيان انتهاء التعبد بقراءتها، أو الحكم المستفاد منها، أو بهما جميعا. وإنساؤها إذهابها عن القلوب، وما شرطية جازمة لننسخ منتصبة به على المفعولية.