According to Zemahşerî, the term 'el-müsîre' used for oxen employed in ploughing is related to the fact that they overturn the soil and bring what is underneath to the surface; 'sevr' receives this name because it moves the soil (isâre), and 'bakara' receives this name because it splits the soil (şakk). Additionally, as a clarification of a pronoun in the text, it is noted that the agent of the action 'imar ettiler' (they cultivated) is that (destroyed/annihilated) community.

وقيل لبقر الحرث : المثيرة . وقالوا : سمي ثورا لإثارته الأرض وبقرة ؛ لأنها تبقرها أي تشقها

In this text, Râzî examines the linguistic structure of the expression 'kâdû ya few'alûne' and explains that although there is negation (nefy) in the wording, it expresses affirmation in meaning; that is, they ultimately carried out the action. He also analyzes the meanings of the characteristics 'lâ zelûl' and 'müsellemetün' from a linguistic perspective, explaining what defects and tasks the ox should be free from. He conveys two different interpretations among grammarians regarding the verb kaad (the relationship between negation and affirmation, and the meaning of proximity) and uses the verse as evidence in this discussion.

نفي في اللفظ ولكنه إثبات في المعنى لأنهم فعلوا ذلك وقوله عليه الصلاة والسلام : ( كاد الفقر أن يكون كفرا ) إثبات في اللفظ لكنه نفي في المعنى لأنه لم يكفر فكذا ههنا

According to Kurtubî, the expression 'lâ zelûl' indicates an ox that has not been accustomed to work through labor, that is, has not been placed under a yoke. The exegete conveys the discussion of whether the verb 'tesîru' is an attribute or an independent clause, and finds the view that it is an attribute more sound with two pieces of evidence. He also notes that the verse is a juristic proof that an animal can be determined and specified by its characteristics, and that this shows that an animal can be controlled by its characteristics in the contract of selem.

أي هي بقرة صعبة غير ريضة لم تذلل بالعمل قوله تعالى : تثير في موضع رفع على الصفة للبقرة أي هي بقرة لا ذلول مثيرة

Ibn Kesîr conveys the views transmitted regarding the reason for the difficulty the Children of Israel showed in slaughtering the cow in the story of the cow in Surat al-Baqarah; according to the view narrated by Dahhak from Ibn Abbas, this difficulty did not stem from the expensiveness of the cow, but from their intention to prolong the matter with continuous questions and to evade it, which expresses a reproach for them. Some other exegetes (Muhammad b. Ka'b, Muhammad b. Kays) said that the difficulty here stemmed from the high price of the cow. Ibn Kesîr objected to this view, stating that the high price only comes from Israelite reports. Ibn Kesîr clearly expresses at the end that he prefers the report of Dahhak-Ibn Abbas.

ثم اختار أن الصواب في ذلك أنهم لم يكادوا يفعلوا ذلك لغلاء ثمنها وللفضيحة وفي هذا نظر بل الصواب والله أعلم ما تقدم من رواية الضحاك عن ابن عباس على ما وجهناه وبالله التوفيق

Beydâvî states that the expression 'dhulul lâ tatîru al-ard wa lâ tasqî al-harth' mentioned in the verse means that the cow has not been made submissive to ploughing the ground and irrigating the field, and that these verbs are attributes of the word 'dhulul'. He explains 'musallama' as being free from defects, exempting its owners from work, or color purity; he interprets the expression 'lâ shiya fihâ' as the absence of a color different from the color of its skin. He says there is an ellipsis (îcaz) in 'fadhbahûhâ' and that the construction means 'they found the mentioned cow and slaughtered it', and he conveys that the Children of Israel did not come close to slaughtering the cow easily, but carried it out with difficulty due to long disputes, fear of exposure, or the high price.

أي لم تذلل لكراب الأرض وسقي الحرث، ولا ذلول صفة لبقرة بمعنى غير ذلول، ولا الثانية مزيدة لتأكيد الأولى والفعلان صفتا ذلول

Taberî states that the expression 'kâdû yaf'alûn' indicates that the action did not take place, and that the patterns 'kâda' or 'law' that appear in the Qur'an show that the verb did not occur. According to this, the Children of Israel wished not to slaughter the cow but ultimately submitted to the command and slaughtered it; the claim that they denied that Moses came with the truth is not correct according to Taberî. He also states that according to exegetes, if the people had slaughtered any cow initially commanded to them, it would have been sufficient, but because they caused difficulty, Allah also made the matter difficult for them.

وليس الذي قال من ذلك عندنا كما قال