ثُمَّ يَتُوبُ اللَّهُ مِنْ بَعْدِ ذَلِكَ عَلَى مَنْ يَشَاءُ وَاللَّهُ غَفُورٌ رَحِيمٌ ﴿۲۷﴾ يَا أَيُّهَا الَّذِينَ آمَنُوا إِنَّمَا الْمُشْرِكُونَ نَجَسٌ فَلَا يَقْرَبُوا الْمَسْجِدَ الْحَرَامَ بَعْدَ عَامِهِمْ هَذَا وَإِنْ خِفْتُمْ عَيْلَةً فَسَوْفَ يُغْنِيكُمُ اللَّهُ مِنْ فَضْلِهِ إِنْ شَاءَ إِنَّ اللَّهَ عَلِيمٌ حَكِيمٌ ﴿۲۸﴾ قَاتِلُوا الَّذِينَ لَا يُؤْمِنُونَ بِاللَّهِ وَلَا بِالْيَوْمِ الْآخِرِ وَلَا يُحَرِّمُونَ مَا حَرَّمَ اللَّهُ وَرَسُولُهُ وَلَا يَدِينُونَ دِينَ الْحَقِّ مِنَ الَّذِينَ أُوتُوا الْكِتَابَ حَتَّى يُعْطُوا الْجِزْيَةَ عَنْ يَدٍ وَهُمْ صَاغِرُونَ ﴿۲۹﴾

﴾27﴿ Summa yatoobul laahu mim ba'di zaalika 'alaa mai yashaaa'; wallaahu Ghafoorur Raheem
﴾28﴿ Yaaa aiyuhal lazeena aamanooo innamal mushrikoona najasun falaa yaqrabul Masjidal Haraama ba'da 'aamihim haaza; wa in khiftum 'ailatan fasawfa yughnee kumul laahu min fadliheee in shaaa'; innallaaha 'Aleemun hakeem
﴾29﴿ Qaatilul lazeena laa yu'minoona billaahi wa laa bil yawmil Aakhiri wa laa yuharrimoona maa harramal laahu wa Rasooluhoo wa laa yadeenoona deenal haqqi minal lazeena ootul Kitaaba hattaa yu'tul jizyata ai yadinw wa hum saaghiroon

﴾27﴿ Then Allah, the Exalted, showed mercy after this to whom He willed, and Allah, the Exalted, is Forgiving, Merciful
﴾28﴿ O you who believe, the polytheists are nothing but defilements, so let them not approach the Sacred Mosque after this year (the ninth year of Hijrah) And if you fear poverty, then Allah will enrich you out of His bounty if He wills. Indeed, Allah is Knowing, Wise
﴾29﴿ Fight those who do not believe in Allah, the Exalted, nor in the Last Day (like the belief of the Companions), and do not consider as forbidden what Allah, the Exalted, and His Messenger have forbidden And they do not follow the religion of truth from those who were given the Book until they pay the jizyah with their own hands, while they are humiliated

[27] This verse also hints that after the battle, many of the disbelievers were granted tawfīq (divine guidance) and accepted Islam.
It shows that Allah’s mercy extended even to those who initially opposed the truth—once the battle ended and hearts softened, they were guided.
Additionally, the verse indirectly alludes to the forgiveness of the noble Companions, especially those who briefly faltered during the Battle of Ḥunayn.
Despite their momentary retreat, Allah forgave them, honored them with victory [28] This verse mentions one method of disassociation (barā’ah) from the polytheists: they are to be prevented from performing Ḥajj, ʿUmrah, and entering the Sacred Mosque (Masjid al-Ḥarām).
The reason given is that they are impure (najis). Most scholars interpret this as spiritual impurity—i.e., their shirk is the source of their filth.
However, some scholars interpret it as physical impurity, meaning their bodies themselves are impure.
The phrase (فَلَا يَقْرَبُوا الْمَسْجِدَ الْحَرَامَ) — “So let them not come near the Sacred Mosque” — is understood as a prohibition from performing Ḥajj, ʿUmrah, or even ṭawāf (circumambulation).
Regarding entry into Masjid al-Ḥarām and other mosques:
According to the Ḥanafis, non-Muslims are only prohibited from entering Masjid al-Ḥarām but may enter other mosques.
Imām al-Shāfiʿī says they are prohibited from all of Masjid al-Ḥarām but allowed in other mosques.
Imām Mālik holds that non-Muslims are not allowed to enter any mosque.
The preferred interpretation is that “Masjid al-Ḥarām” here refers to the entire sacred precinct, and thus disbelievers and polytheists are prohibited from entering it altogether.
This verse also responds to the fourth objection to fighting the disbelievers. The concern was: “If we cut ties with the polytheists, we may suffer economic loss, since they bring wealth through trade.”
The answer is: Do not worry—Allah will provide for you by another means.
The phrase (إِنْ شَاءَ) — “if Allah wills” — highlights that poverty and wealth are not in human control, but entirely in the hands of Allah, the Most High.
[29] From this verse until verse 37, we enter the second section of the surah, which deals with the disbelievers among the People of the Book (Jews and Christians).
In this section, thirteen reasons are mentioned for fighting them. In this specific verse, three of those reasons are highlighted:
1. (لَا يُؤْمِنُونَ بِاللَّهِ وَلَا بِالْيَوْمِ الْآخِرِ) — They do not have true (sharʿī) faith in Allah and the Last Day as understood and practiced by the Companions. The Jews hold beliefs of anthropomorphism (tajsīm) and comparison (tashbīh). The Christians believe in incarnation (ḥulūl) and the Trinity (tathlīth). They affirm resurrection only of the soul without the body. They claim Paradise is exclusive to themselves.
2. (وَلَا يُحَرِّمُونَ مَا حَرَّمَ اللَّهُ وَرَسُولُهُ) — They do not accept the prohibitions set by Allah and His Messenger, meaning: They reject the rulings of the Qur’an and Sunnah. Even the original Torah and Gospel’s rulings have been distorted by them.
3. (وَلَا يَدِينُونَ دِينَ الْحَقِّ) — They do not follow the true religion. Hence, fighting them becomes lawful until they pay jizyah.
The phrase (عَنْ يَدٍ) means: They must pay with their own hand, in cash, and Under subjugation, showing submission—hence the use of the word (عَنْ يَدٍ) (by hand).
(وَهُمْ صَاغِرُونَ) — “while being humbled” — indicates that the People of the Book (under dhimmah) cannot live with honor or political dominance in the land of Islam.
According to many scholars, this implies: They may not live in the central Muslim cities, They may not build tall buildings, They may not hold high posts in the military or government institutions.
This verse also makes it clear that the objective of fighting is to weaken and subdue the disbelievers—not to annihilate, but to bring them under the authority of Islamic law through jizyah or treaty.