Taberî reports the disagreements regarding who is intended in this verse and whether the ruling is abrogated. According to some commentators, this verse is the first one commanding fighting against polytheists and is abrogated by Surat Al-Bara'ah; it is ordered to fight those who fight and refrain from those who do not fight. However, Taberî prefers the view of Umar ibn Abd al-Aziz: the verse indicates that women, children, and clergy who do not fight should not be fought against, and he notes that the claim of abrogation is without proof.

وأولى هذين القولين بالصواب، القول الذي قاله عمر بن عبد العزيز؛ لأن دعوى المدعي نسخ آية يحتمل أن تكون غير منسوخة بغير دلالة على صحة دعواه تحكم، والتحكم لا يعجز عنه أحد

According to al-Razi, this verse commands that fighting should only be against those who fight; attack against non-combatants is forbidden. He rejects the view that the verse has been abrogated and connects the verse with the preceding context (wisdom in invitation, three paths), noting that refraining from excess can have various meanings such as not initiating fighting in the sacred sanctuary, not fighting with those who have made pacts or with women, children, and the elderly. Thus, he argues that this verse is not abrogated and can be understood through different possibilities.

وأقول : إن حمل هذه الآية على قصة لا تعلق لها بما قبلها يوجب حصول سوء الترتيب في كلام الله تعالى وذلك يطرق الطعن إليه وهو في غاية البعد ، بل الأصوب عندي أن يقال : المراد أنه تعالى أمر محمدا صلى الله عليه وسلم أن يدعو الخلق إلى الدين الحق بأحد الطرق الثلاثة وهي الحكمة والموعظة الحسنة ، والجدال بالطريق الأحسن

In this section, al-Qurtubi explains the expression 'la ta'tadu' (do not exceed limits) from several angles: According to some, this prevents fighting for reasons other than God's pleasure (such as for tribalism or fame); according to others, it means not fighting with non-combatants, in which case the verse is considered abrogated by the subsequent general command to fight. Furthermore, the view that the expression 'la ta'tadu' forbids both extremes (excessive strictness and excessive laxity) in a way that also includes considering what God has forbidden as permissible is transmitted. In this context, the ruling regarding a person making something lawful for themselves unlawful is also addressed (oaths, making a woman unlawful, the matter of divorce) and the views of Malik, Abu Hanifah, and al-Shafi'i are compared.

وقيل : لا تعتدوا أي لا تقاتلوا من لم يقاتل فعلى هذا تكون الآية منسوخة بالأمر بالقتال لجميع الكفار والله أعلم

According to Ibn Kathir, this verse is the first one revealed in Medina regarding fighting; upon this verse being revealed, the Prophet fought with those who fought him and did not touch those who did not fight, until Surat Al-Bara'ah was revealed. The verse is in the nature of incitement and encouragement against polytheists; it is said that just as they fight you, so you fight, but this permission is not without limits; it is emphasized that one should not go to extremes such as killing, concealing spoils of war, killing women, children, the elderly, and monks, or burning trees.

قال هذه أول آية نزلت في القتال بالمدينة فلما نزلت كان رسول الله صلى الله عليه وسلم يقاتل من قاتله ويكف عمن كف عنه حتى نزلت سورة براءة

According to al-Baydawi, there are two views regarding the expression 'those who fight with you': the first is that this precedes the general command to fight polytheists, the second is that the expression refers to those who actually fight or are expected to fight, excluding the elderly, children, monks, and women who do not fight. The expression 'do not exceed limits' refers to not exceeding the boundary in initiating fighting, fighting with those who have made pacts, making sudden raids without invitation, mutilating the dead, or killing those whose killing is forbidden. The incident of the year of al-Hudaybiyyah when the polytheists prevented the Prophet from entering Mecca and made a pact, and the Muslims' reluctance to fight in the sacred months or in the Sacred Sanctuary during the Lesser Pilgrimage is mentioned as the basis for the revelation of this verse.

ويؤيد الأول ما روى: أن المشركين صدوا رسول الله صلى الله عليه وسلم عام الحديبية، وصالحوه على أن يرجع من قابل فيخلوا له مكة.