Taberî addresses the qiraa difference regarding 'كلمه/كلم الله' in the verse and points out that both readings are widespread and semantically close to each other, mentioning that he himself is more inclined toward the reading with alif (كلمه). He also explains that the address 'أفتطمعون' is directed at Muhammad's (peace be upon him) companions, clarifying that they should not expect the Jews to believe in them. Regarding the identity of those who distorted, he transmits different reports from scholars (العلماء) about whether learned people or a specific group who distorted the Torah are meant.

وهما عندنا قراءتان مستفيضتان في قراءة الأمصار، متقاربتا المعنى، فبأيتهما قرأ القارئ فمصيب، وإن كنت إلى قراءته بالألف أميل

According to Zemahşerî, the hypocrites' oaths serving as a shield means that the news they gave did not correspond to the truth at all, and therefore they deliberately lied even in their reports; this situation is likened to the condition of someone who swears falsely while knowing it (yemîn-i gamûs). To support this view, he includes an anecdote about Abdullah b. Nebtel al-Munafiq from among Abdullah b. Ubayy's close associates: this person attended the Prophet's gathering and conveyed what he heard to the Jews; the Prophet informed of his hypocrisy, and he and his companions denied it by swearing in Allah's name, whereupon this verse was revealed.

الكذب : أن يكون الخبر لا على وفاق المخبر عنه ، سواء علم المخبر أو لم يعلم ، فالمعنى : أنهم الذين يخبرون وخبرهم خلاف ما يخبرون عنه ، وهم عالمون بذلك متعمدون له ، كمن يحلف بالغموس

According to this exegete, the address in the verse is primarily directed at the Prophet (Ibn Abbas's view) or at the believers together with the Prophet (Hasan's view); according to al-Qadi, the second view is more in accordance with the apparent meaning because there were those among the companions who responded to the call. Furthermore, it is noted that those addressed in the phrase 'hoped for faith' are not those from the time of Moses but the Jews of Muhammad's era, because hope makes sense only for something that will be realized in the future. The text also explains that distortion means deviation from something and alteration.

المسألة الثانية : المراد بقوله : هم اليهود الذين كانوا في زمن الرسول عليه السلام لأنهم الذين يصح فيهم الطمع في أن يؤمنوا وخلافه لأن الطمع إنما يصح في المستقبل لا في الواقع .

According to Kurtubî's view, the reason for the revelation of this verse is that Nadr b. Haris and a group of Quraysh claimed that if the Prophet's words are true, it would be more appropriate to turn to the angels, because the angels are more worthy of intercession. In response to this, Allah informed that those invoked besides Him would not possess intercession, but only those who bear witness to the truth could intercede. Furthermore, the text mentions that the seventy people who heard Allah's speech distorted the word when they did not obey Moses and reported it to their people; this is also linked to how Jewish scholars distorted the Torah by making the forbidden permissible and the permissible forbidden.

قيل : إنها نزلت بسبب أن النضر بن الحارث ونفرا من قريش قالوا : إن كان ما يقول محمد حقا فنحن نتولى الملائكة وهم أحق بالشفاعة لنا منه فأنزل الله : ولا يملك الذين يدعون من دونه الشفاعة إلا من شهد بالحق

According to Ibn Kesîr, this expression describes how those who distort and reinterpret Allah's speech by removing it from its original meaning are in error. According to the transmitted account, when Moses conveyed Allah's commands to his people, a group from among them, after hearing what Allah said, deliberately changed the command and conveyed it differently. This distortion is also explained as the alteration of rulings regarding permissible and forbidden, truth and falsehood in the Torah in exchange for bribes and personal benefits.

فلما جاءوهم حرف فريق منهم ما أمرهم به وقالوا حين قال موسى لبني إسرائيل إن الله قد أمركم بكذا وكذا قال ذلك الفريق الذين ذكرهم الل ينقاد لكم بالطاعة

According to Beydâvî, this verse describes how a portion of the Jews (especially some of their forefathers or the chosen seventy people) deliberately distorted Allah's speech (the Torah or what was said to Moses on the Mount) even after hearing it and fully understanding and grasping it with their minds. This distortion took the form of turning the text or interpretation to suit their own wishes regarding matters such as the description of Muhammad and the verse on stoning. The real meaning of the verse shows that even the rabbis and leaders of this community were in this condition, and therefore the situation of the ignorant and ordinary people would be even worse, their disbelief and distortion being a habit that already existed within them.

وقيل هؤلاء من السبعين المختارين سمعوا كلام الله تعالى حين كلم موسى عليه السلام بالطور، ثم قالوا سمعنا الله تعالى يقول في آخره: إن استطعتم أن تفعلوا هذه الأشياء فافعلوا وإن شئتم فلا تفعلوا.