Taberî states that the address 'O Children of Israel' is directed at the Jewish scholars (ahbâr) from the lineage of Jacob who were present in the place to which the Prophet emigrated. The blessing that Allah reminded them of includes: sending prophets to their ancestors, revealing scriptures, saving them from the tyranny of Pharaoh, giving them power on earth, gushing forth water from the rock, and sending down manna and quail meat. The 'covenant' (ahd) is the pact taken in the Torah according to which they should clarify to people the prophethood of Muhammad and believe in him and follow him; those who fulfill this covenant have been promised paradise.

وإنما خاطب الله جل ثناؤه بقوله: أحبار اليهود من بني إسرائيل الذين كانوا بين ظهراني مهاجر رسول الله صلى الله عليه وسلم، فنسبهم جل ذكره إلى يعقوب، كما نسب ذرية آدم إلى آدم

In this text, the word 'ghassâq' is explained as that which flows from the pus of the inhabitants of hellfire; it is described as a punishment that burns with the heat of hamîm fire and with the cold of ghassâq, and it is noted that its stench is so foul that it spreads to the entire world. Furthermore, according to a view transmitted from Hasan (may Allah be pleased with him), ghassâq is a punishment whose nature only Allah knows.

والغساق بالتخفيف والتشديد : ما يغسق من صديد أهل النار ، يقال : غسقت العين ، إذا سال دمعها . وقيل : الحميم يحرق بحره ، والغساق يحرق ببرده

In this text, Fahreddin er-Râzî discusses the grammatical structure of the verb 'a'ûdhu' (I seek refuge) in the context of seeking refuge, noting that as a present-tense verb it refers to present and future states, and states that the servant confesses his own incapacity and faults and pledges his word of seeking refuge with Allah, while in turn Allah fulfills His promise of protection out of His grace. He also notes that the concept of 'ahd' (covenant) can be attributed to both Allah and the obligated party, and in this context the covenant in the verse encompasses all the obligations that Allah has commanded, and he conveys different narrations and views related to this. He narrates that against the Mu'tazilite view that reward is obligatory upon Allah, the People of the Sunnah concluded from this verse that the servant has no obligatory right over Allah.

وقال أصحابنا : إنه لا يجب للعبد على الله شيء ، وفي هذه الآية ما يدل على ذلك لأنه تعالى لما قدم ذكر النعم ، ثم رتب عليه الأمر بالوفاء بالعهد دل على أن تلك النعم السالفة توجب عهد العبودية

According to Kurtubî, the text explains why the address comes as 'farhebûni' rather than 'yâ qawmi,' noting that while Moses had a lineage connection with his people, in this case there is no such lineage connection. He also states that the name 'Israel' is another name for Jacob (peace be upon him), that it is a foreign (non-Arab) name, and that it has seven different reading forms. Regarding the question of what the word 'ahd' means, he conveys different views among scholars.

ومعنى إسرائيل : عبد الله قال أبن عباس : إسرا بالعبرانية هو عبد وإيل هو الله

Ibn Kesîr conveys the concepts of 'ahd' and 'îfâ' (fulfillment) in the verse through different views: according to Mujâhid, this covenant is the blessings given to the Children of Israel (gushing forth of springs, manna, deliverance from the tyranny of Pharaoh); according to Abul-Âliya, it is the sending of prophets and scriptures. With Ibn Kesîr's own addition, this resembles the blessings that Moses reminded them of. According to Hasan al-Basrî, the covenant is the command to follow the Islamic religion; according to Ibn Abbas, it means that Allah is pleased with them and places them in paradise. The phrase 'fear' in the continuation of the verse represents a transition from exhortation to warning through the reminder of calamities that befell earlier peoples.

وهذا انتقال من الترغيب إلى الترهيب فدعاهم إليه بالرغبة والرهبة لعلهم يرجعون إلى الحق وإتباع الرسول صلى الله عليه وسلم والإتعاظ بالقرآن وزواجره وامتثال أوامره وتصديق أخباره

According to Beydâvî, the phrase 'remember the blessing I have given you' encompasses reflecting upon the blessing and fulfilling its gratitude; the specification of the blessing to them is because of human nature being envious and jealous, so that when a person sees a blessing given to another, he tends toward ingratitude, but when he sees what is given to himself, he tends toward contentment and gratitude. Furthermore, it is conveyed that what is meant by this may be the blessings given to their ancestors such as deliverance from Pharaoh, rescue from drowning, forgiveness of worship of the calf, and also the blessing of reaching the time of Muhammad. It is noted that the two covenants in the phrase 'fulfill My covenant, and I will fulfill your covenant' can be interpreted with different directions of attribution (Allah's covenant to them and their covenant to Allah).

وتقييد النعمة بهم لأن الإنسان غيور حسود بالطبع، فإذا نظر إلى ما أنعم الله على غيره حمله الغيرة والحسد على الكفران والسخط، وإن نظر إلى ما أنعم الله به عليه حمله حب النعمة على الرضى والشكر.