إِنَّ هَذَا لَهُوَ الْقَصَصُ الْحَقُّ وَمَا مِنْ إِلَهٍ إِلَّا اللَّهُ وَإِنَّ اللَّهَ لَهُوَ الْعَزِيزُ الْحَكِيمُ ﴿۶۲﴾ فَإِنْ تَوَلَّوْا فَإِنَّ اللَّهَ عَلِيمٌ بِالْمُفْسِدِينَ ﴿۶۳﴾ قُلْ يَا أَهْلَ الْكِتَابِ تَعَالَوْا إِلَى كَلِمَةٍ سَوَاءٍ بَيْنَنَا وَبَيْنَكُمْ أَلَّا نَعْبُدَ إِلَّا اللَّهَ وَلَا نُشْرِكَ بِهِ شَيْئًا وَلَا يَتَّخِذَ بَعْضُنَا بَعْضًا أَرْبَابًا مِنْ دُونِ اللَّهِ فَإِنْ تَوَلَّوْا فَقُولُوا اشْهَدُوا بِأَنَّا مُسْلِمُونَ ﴿۶۴﴾ يَا أَهْلَ الْكِتَابِ لِمَ تُحَاجُّونَ فِي إِبْرَاهِيمَ وَمَا أُنْزِلَتِ التَّوْرَاةُ وَالْإِنْجِيلُ إِلَّا مِنْ بَعْدِهِ أَفَلَا تَعْقِلُونَ ﴿۶۵﴾

﴾62﴿ Innaa haazaa lahuwal qasasul haqq; wa maa min ilaahin illal laah; wa innal laahaa la Huwal 'Azeezul Hakeem
﴾63﴿ Fa in tawallaw fa innal laaha'aleemun bil mufsideen
﴾64﴿ Qul yaa Ahlal Kitaabi ta'aalaw ilaa Kalimatin sawaaa'im bainanaa wa bainakum allaa na'buda illal laaha wa laa nushrika bihee shai'anw wa laa yattakhiza ba'dunaa ba'dan arbaabam min doonil laah; fa in tawallaw faqoolush hadoo bi annaa muslimoon
﴾65﴿ Yaaa Ahlal Kitaabi limaa tuhaaajjoona feee Ibraaheema wa maaa unzilatit Tawraatu wal Injeelu illaa mim ba'dih; afala ta'qiloon

﴾62﴿ Surely, this is the true explanation, and no one is worthy of worship except Allah. And indeed, Allah—He is the All-Powerful and All-Wise.
﴾63﴿ So if they turn away, then surely Allah is All-Knowing of the corrupters.
﴾64﴿ Say, “O People of the Book! Come to a word that is common between us and you: that we worship none but Allah, and do not associate anything with Him, and none of us takes others as lords besides Allah.” But if they turn away, then say, “Bear witness that we are those who submit to the oneness of Allah.”
﴾65﴿ O People of the Book! Why do you dispute concerning Abraham (peace be upon him), while the Torah and the Gospel were not revealed except after him? Will you not then use your reason

[62] In this verse, the result of the previous explanation is mentioned along with the affirmation of tawheed (the oneness of Allah). That is, the outcome is the affirmation of the inability of Jesus (peace be upon him) and the establishment of the oneness of divinity.
(“Al-‘Aziz, Al-Hakim”)—all attributes of power (control) and knowledge refer back to these two attributes.
[63] This indicates that the true corrupter is the one who turns away from tawheed (the oneness of Allah) and spreads doubts among the people.
[64] From this verse up to verse 101 is the second section of the surah.
Here, the truthfulness of the Messenger is affirmed, fourteen evils of the deniers among the People of the Book are mentioned, and answers are given to three questions (in verses 79, 93, and 96).
The point of this verse is that, outwardly, you also accept the word of tawheed (the oneness of Allah), and so do we. So come and listen to its explanation and correct your belief according to it.
In the first sentence, the right of Allah is mentioned; in the second, there is a refutation of associating partners in divinity (shirk fil-uluhiyyah); and in the third, a refutation of associating partners in lordship (shirk fir-rububiyyah).
(“Lords”) refers to those who have the authority to declare something lawful or unlawful, and this is exclusive to Allah— even the Prophet (May Allah bless him and give him peace) does not possess this right. The attribution of making things lawful or unlawful to the Prophet is metaphorical, meaning only by way of explanation and clarification. Here, lordship refers neither to power, nor to creation, nor to control, because they (the People of the Book) did not commit shirk in those aspects.
In this verse, the first evil of the deniers (the People of the Book) is mentioned—associating partners with Allah.
[65] In this verse, the second evil is mentioned: attributing a false religion to Abraham (peace be upon him). That is, they claimed that Judaism and Christianity were the religion of Abraham (peace be upon him). This claim is refuted in four verses—the first of which is this verse.
The essence of the refutation is that the religions of Judaism and Christianity were established only after the revelation of the Torah and the Gospel, whereas Abraham (peace be upon him) existed long before the Torah and the Gospel were revealed. So how could he have been a Jew or a Christian?