وَقَالَتْ طَائِفَةٌ مِنْ أَهْلِ الْكِتَابِ آمِنُوا بِالَّذِي أُنْزِلَ عَلَى الَّذِينَ آمَنُوا وَجْهَ النَّهَارِ وَاكْفُرُوا آخِرَهُ لَعَلَّهُمْ يَرْجِعُونَ ﴿۷۲﴾ وَلَا تُؤْمِنُوا إِلَّا لِمَنْ تَبِعَ دِينَكُمْ قُلْ إِنَّ الْهُدَى هُدَى اللَّهِ أَنْ يُؤْتَى أَحَدٌ مِثْلَ مَا أُوتِيتُمْ أَوْ يُحَاجُّوكُمْ عِنْدَ رَبِّكُمْ قُلْ إِنَّ الْفَضْلَ بِيَدِ اللَّهِ يُؤْتِيهِ مَنْ يَشَاءُ وَاللَّهُ وَاسِعٌ عَلِيمٌ ﴿۷۳﴾ يَخْتَصُّ بِرَحْمَتِهِ مَنْ يَشَاءُ وَاللَّهُ ذُو الْفَضْلِ الْعَظِيمِ ﴿۷۴﴾

﴾72﴿ Wa qaalat taaa'ifatum min Ahlil Kitaabi aaminoo billazeee unzila 'alal lazeena aamanoo wajhan nahaari wakfurooo aakhirahoo la'alla hum yarji'oon
﴾73﴿ Wa laa tu'minooo illaa liman tabi'a deenakum qul innal hudaa hudal laahi ai yu'taaa ahadum misla maaa ooteetum aw yuhaaajjookum 'inda Rabbikum, qul innal fadla biyadil laah; yu'teehi mai yashaaa'; wallaahu Waasi'un 'Aleem
﴾74﴿ Yakhtassu birahmatihee mai yashaaa'; wallaahu zulfadlil 'azeem

﴾72﴿ And they would say: “A group from among the People of the Book, declare belief in what has been revealed to the believers at the beginning of the day, and reject it at the end of the day—perhaps they will turn back (from their faith).”
﴾73﴿ And do not accept the word of anyone except for someone who follows your religion. Say: “Indeed, the true religion is only the religion of Allah. (Do they think) someone else will be given the like of what has been given to you, or that they will prevail over you before your Lord?” Say: “Indeed, grace (guidance) is in the hand of Allah; He gives it to whomever He wills. And Allah is the possessor of vast grace and is knowing of all things.”
﴾74﴿ Allah singles out for His mercy (revelation and prophethood) whomever He wills, and Allah is the possessor of immense grace.

[72] In this statement, the sixth reprehensible action and a warning are mentioned: they used trickery to try to mislead the believers, pretending at first to share their religion. However, this trick had no effect on the Companions—their faith was firm. The essence of their trick was to show belief at the beginning of the day and then announce disbelief at the end, hoping that these people (the Companions) would also become apostates by following their example. But the faith of the Companions was not based on imitation.
[73] In this statement, the seventh reprehensible action and a warning are mentioned. This is that they would tell their youths (the younger ones) not to accept the words of those who oppose their way (those who bring new teachings)—only accept from your own (previous) scholars. They would also say: “Greatness and prophethood are our right; no one else will be given it. Our knowledge is vast; no one else can prevail over us.” The answer to the first statement is: “Say: Indeed, guidance is the guidance of Allah.” And the answer to the second statement is: “Say: Indeed, grace is in the hand of Allah.” The phrase (وَلَا تُؤْمِنُوا) (“And do not believe”) is a general address to their youths, and the phrase (قالوا) (“they said”) is implied before it. Another interpretation is that this is specific to those who were told in the previous verse to “believe in what has been revealed to those who have believed.” According to the first explanation, by لمن تبع دینکم (“those who follow your religion”), the old Jewish scholars are meant, and according to the second, those who have believed in the Final Prophet are intended. As for (أَنْ يُؤْتَى أَحَدٌ), according to the previous explanation, here the hamza (أ) is for rhetorical questioning or denial, and مثل ما اوتيتم (“the like of what has been given to you”) refers to prophethood, knowledge, and virtue. Another interpretation is that this phrase is the object of لا تؤمنوا, with لمن تبع as an advanced exception from أحد. A third view is that هدی الله is an appositive for الهدی, and يؤتى is the predicate for أن.
[74] What is meant by “grace” is faith and guidance, and what is meant by “mercy” is revelation and the granting of prophethood.