According to Taberî, this verse conveys the claim of the Jews that 'we will not enter the fire except for a limited number of days'; the nature of these limited days is not explained in the Quran because the addressees already knew this number. The exegetes have transmitted different reports: that this number was forty days (the number of days they worshipped the calf), or a forty-year journey from one end of Hell to the other, or seven days corresponding to seven thousand years of the world's lifespan. It is reported that the Prophet refuted this claim and said that Muslims would not replace them; rather, they would remain there eternally.

وإنما قيل معدودة وإن لم يكن مبينا عددها في التنزيل؛ لأن الله جل ثناؤه أخبر عنهم بذلك وهم عارفون عدد الأيام التي يوقتونها لمكثهم في النار، فلذلك ترك ذكر تسمية عدد تلك الأيام وسماها معدودة لما وصفنا

According to this exegete, what is meant here is refraining from taking a dismissive attitude toward Allah's messenger and revelation; alternatively, it also means avoiding arrogance toward Allah's prophet.

بالاستهانة برسوله ووحيه . أو لا تستكبروا على نبي الله

According to this exegete, the Jews claimed with certainty that even if punishment were to touch them, it would not be continuous but would last only a few days. This claim is not based on rational necessity nor on transmitted evidence; it is merely the result of their own wishful thinking. According to Râzî, Allah addressed this claim from both the perspective of the Ahl al-Sunnah and the Mu'tazilite schools, demonstrating that this matter can only be known through transmitted (semi') evidence, not through reason.

اعلم أن هذا هو النوع الثالث من قبائح أقوالهم وأفعالهم وهو جزمهم بأن الله تعالى لا يعذبهم إلا أياما قليلة ، وهذا الجزم لا سبيل إليه بالعقل ألبتة

Kurtubî transmits several reports regarding the reason for the revelation of this verse: the Jews' claim to the Prophet that they would exit from Hell, their belief that the world is seven thousand years and that the punishment in fire would last only seven days, or their claims based on the Torah that they would suffer punishment for forty days because they worshipped the calf—these are the reasons for the revelation of this verse. The common point of these reports is the Jews' assertion that the punishment of Hell is limited and of short duration, and Allah's refutation of these claims.

قدم رسول الله صلى الله عليه وسلم المدينة واليهود تقول : إنما هذه الدنيا سبعة آلاف وإنما يعذب الناس في النار لكل ألف سنة من أيام الدنيا يوم واحد في النار من أيام الآخرة وإنما هي سبعة أيام فأنزل الله الآية

According to Ibn Kesîr, the particle 'am' in the verse means 'bal' (rather); that is, there is no covenant between the Jews and Allah such that Allah breaks His covenant; rather, they are speaking about what they do not know about Allah, they are fabricating lies. This claim is based on the baseless belief of the Jews that they will remain in Hell only for a limited period (the number of days they worshipped the calf or forty nights). Ibn Kesîr transmits various reports on this matter from Ibn Abbas, Katadah, Ikrimah, and Dahhak, as well as a dialogue the Prophet had with the Jews in the context of the poisoning incident at Khaybar.

ولهذا أتى بأم التي بمعنى بل أي بل تقولون على الله ما لا تعلمون من الكذب والإفتراء عليه

Beydâvî points out in this text that the word 'mass' means something touching the skin and the sensation being affected by it, and the phrase 'limited days' in the verse means few and restricted days. According to what is reported on this matter, some explained this period with the forty days of the worship of the calf, while others explained it with the view that the world is seven thousand years and for every thousand years one day of punishment would be suffered. He also states that the phrase 'not breaking Allah's covenant' in the verse is evidence that falsehood is impossible in His report.

روي أن بعضهم قالوا نعذب بعدد أيام عبادة العجل أربعين يوما، وبعضهم قالوا مدة الدنيا سبعة آلاف سنة وإنما نعذب مكان كل ألف سنة يوما