According to Taberî, in this text he conveys different views regarding whom the expression 'vel-mukîmînes-salâte' mentioned in the verse refers to in relation to 'muhsinûn/mü'minûn': some say it refers to those from the People of the Book who believed, some say it refers to angels, and some say it points to all believers who believe both in the Qur'an and the previous scriptures and establish prayer. While he himself prefers the interpretation referring to angels, he presents as the reason for this the widespread acceptance of the reading 'el-mukîmîne' in Übey b. Ka'b's mushaf. Furthermore, according to a report narrated from Ibn Abbas, the characteristic of the believers at the beginning of the surah is actually directed at refuting those who claim to believe in what came before and deny Muhammad.

وإنما اخترنا هذا على غيره، لأنه قد ذكر أن ذلك في قراءة أبي بن كعب: والمقيمين، وكذلك هو في مصحفه فيما ذكروا، فلو كان ذلك خطأ من الكاتب لكان الواجب أن يكون في كل المصاحف غير مصحفنا

According to this exegete, the expression in the text is in the position of a descriptor, and what is meant by the word 'kitab' here is actually the surah itself; that is, not the book in general terms, but that specific surah is meant.

صفة له . والمراد بالكتاب السورة

In this text, Râzî points out that when the word 'îman' in the verse is used transitively with the preposition bâ, it means confirmation/belief, but mere confirmation is not sufficient and must be accompanied by ma'rifet (knowledge/gnosis). Furthermore, he explains the matter of revelation being 'inzâl' as Gabriel hearing Allah's speech in heaven and bringing it down to the Prophet, arguing that this does not require Allah to be attributed with a place or direction; rather it should be interpreted as the angel's descent from the higher to the lower.

لا نزاع بين أصحابنا وبين المعتزلة في أن الإيمان إذا عدي بالباء فالمراد منه التصديق ، فإذا قلنا فلان آمن بكذا ، فالمراد أنه صدق به ولا يكون المراد أنه صام وصلى ، فالمراد بالإيمان ها هنا التصديق بالأتفاق لكن لا بد معه من المعرفة لأن الإيمان ها هنا خرج مخرج المدح والمصدق مع الشك لا يأمن أن يكن كاذبا فهو إلى الذم أقرب

Kurtubî points out in this verse that the expression 'believing in what was sent down before you' encompasses believing collectively in all the previous scriptures, contrary to what the Jews and Christians did. Furthermore, he explains that the word 'yakîn' mentioned in the verse means certain knowledge, which is the opposite of doubt/suspicion, and he clarifies the linguistic derivation and usages of this word. He also addresses with two views the issue of how it is possible to believe in all previous sharîahs despite their mutually contradictory rulings.

ويقال : لما نزلت هذه الآية : الذين يؤمنون بالغيب قالت اليهود والنصارى : نحن آمنا بالغيب فلما قال : ويقيمون الصلاة قالوا : نحن نقيم الصلاة فلما قال ومما رزقناهم ينفقون قالوا : نحن ننفق ونتصدق فلما قال : والذين يؤمنون بما أنزل إليك وما أنزل من قبلك نفروا من ذلك

Ibn Kesîr points out that the expression 'el-mukīmînes-salâte' can be read differently in terms of i'rab (grammatical parsing), and can be accepted as an independent sentence in the nominative case from what precedes it. Furthermore, he conveys that the expression 'mukīmîn' can either refer to those who acknowledge the responsibility of establishing prayer or, according to Ibn Cerîr's preference, to angels. It is emphasized that according to Ibn Abbas, the verse was revealed concerning Abdullah b. Salâm and his companions, and what comes from the Lord is undoubtedly the truth.

فيجوز أن يكون قوله تعالى منقطعا مما قبله وأن يكون مرفوعا على الإبتداء وخبره قال ابن عباس أنزلت في عبد الله بن سلام وثعلبة بن سعيه وأسد بن سعيه وأسد بن عبيد الذين دخلوا في الإسلام وصدقوا بما أرسل الله به محمدا صلى الله عليه وسلم

According to Beydâvî, this expression refers to those from the People of the Book who believed (such as Abdullah b. Salâm) and is attributed to those 'who believe in the unseen'; they are included in the category of the pious along with them. According to this reading, two verses constitute the details of the pious: one describes those who have renounced polytheism and disbelief and believed, and the other describes those from the People of the Book who believed. Furthermore, it is also mentioned as a possibility that the same people constitute a single group that combines belief in both what can be perceived by reason and what is known through hearing, and the repetition of the connector serves to draw attention to the difference between the two groups.

معطوفون على الذين يؤمنون بالغيب، داخلون معهم في جملة المتقين دخول أخصين تحت أعم، إذ المراد بأولئك الذين آمنوا عن شرك وإنكار، وبهؤلاء مقابلوهم فكانت الآيتان تفصيلا للمتقين، وهو قول ابن عباس رضي الله عنهما