This text passage is a mixed compilation containing the exegesis of multiple verses. Taberî addresses different expressions in various verses (those who believe, those who give charity, Jews and Christians, those who perform righteous deeds) separately and provides both linguistic and narration-based explanations for each. In particular, he clarifies through linguistic evidence that the words 'amilû' and 'âmenû' mean obedience to Allah's commands and fulfillment of obligations, and that the word 'hâdû' refers to Jews while 'nasârâ' refers to Christians.

قال أبو جعفر: أما الذين آمنوا فهم المصدقون رسول الله فيما أتاهم به من الحق من عند الله، وإيمانهم بذلك: تصديقهم به على ما قد بيناه فيما مضى من كتابنا هذا. وأما الذين هادوا، فهم اليهود، ومعنى هادوا: تابوا، يقال منه: هاد القوم يهودون هودا وهادة.

According to Zemahşerî, the expression in the verse means a glad tidings or assurance given by Allah to His servants, and this is likened to when someone says to another, 'I have a right with you that will not be forgotten.' Different views are narrated regarding who the verse was revealed about: some say it concerns the muezzins, the companions of the Prophet; however, the text states that this has a general scope and encompasses everyone who possesses the belief in monotheism, is attached to the Islamic religion, performs good deeds and calls to it. Additionally, the reading differences (different readings of the verb يبشر) in the verse are also addressed from a linguistic perspective.

وهي عامة في كل من جمع بين هذه الثلاث : أن يكون موحدا معتقدا لدين الإسلام ، عاملا بالخير داعيا إليه ؛ وما هم إلا طبقة العالمين العاملين من أهل العدل والتوحيد ، الدعاة إلى دين الله

According to this exegete, the expression 'their reward is with their Lord' indicates that the reward of the one who gives charity is held secure with Allah like a deposit and will not suffer any harm; the word 'inda' expresses not spatial proximity but that the reward is certain and ready. Furthermore, this exegete explains this expression through a comparison to 'cash sales,' making it a greater assurance than credit debt. The text also discusses whether the removal of fear and sorrow in the expression 'those who believe' occurs in this world or the Hereafter, the relationship between deed and reward between the Mu'tazilites and the People of the Sunnah, and the issue of cancellation.

فوضعت مالك عند إمام المحلة على سبيل الوديعة صرت فارغ القلب ، فههنا ستقع الفتنة في بلدة بدنك ، وحينئذ تخاف الشيطان من أن يغيروا عليها ، فضع وديعة أمانتك عندي فإني أكتب لك به كتابا يتلى في المحاريب إلى يوم القيامة

According to Kurtubî, the expression 'those who believe' in the verse ostensibly encompasses Muslims, while Sufyan says that this expression refers to the hypocrites; it is noted that they only believed outwardly, which is why they are mentioned together with Jews, Christians, and Sabians. Additionally, the text discusses the etymological roots of the words Yahûd, Nasârâ, and Sâbiîn, the reasons for these namings, and the religious-jurisprudential status of these groups (whether they are People of the Book, the permissibility of eating their slaughtered animals, marriage to their women, poll tax).

وقال سفيان : المراد المنافقون كأنه قال : الذين آمنوا في ظاهر أمرهم فلذلك قرنهم باليهود والنصارى والصابئين ثم بين حكم من آمن بالله واليوم الآخر من جميعهم

Ibn Kesîr narrates the reason for revelation of the verse as the story of Salmân al-Fârisî reported by Suddî; he mentions that when Salmân spoke highly of his previous friends, the Prophet said they would be among the people of the Fire, and when this troubled Salmân, the verse was revealed. According to this, the faith of Jews depends on the Torah and the Sunnah of Moses; when Jesus came, on the Gospel and the Law of Jesus; and when Muhammad came, on following him; whoever does not follow the prophet of their time perishes. He also mentions narrations regarding the verse's connection to prayer between the call to prayer and the iqama, but notes that the correct view is that the verse is not specific to muezzins but is of general scope.

وقال السدي الآية نزلت فى أصحاب سليمان الفارسى يينا هو يحدث النبي صلى الله عليه وسلم إذ ذكر أصحابه فأخبره خبرهم فقال كانوا يصلون ويصومون ويؤمنون بك ويشهدون أنك ستبعث نبيا فلما فرغ سلمان من ثنائه عليهم قال له نبي الله صلى الله عليه وسلم يا سلمان هم من أهل النار فاشتد ذلك على سلمان فأنزل الله هذه الآية

Beydâwî states in this verse that among the believers, Jews, Christians, and Sabians, those who believe in Allah and the Last Day and perform righteous deeds—while their religions had not yet been abrogated in their time—will have reward with Allah, and there will be no fear or sorrow upon them. Furthermore, he narrates that this expression may also encompass those who later entered Islam with sincere faith from among these disbelieving groups. He also provides linguistic explanations regarding the roots of words and the reasons for their naming (Yahûd, Nasrânî, Sâbiîn).

من آمن بالله واليوم الآخر وعمل صالحا من كان منهم في دينه قبل أن ينسخ