And when he made clear who among them deserves the warning by changing the religion according to their desires, he made understood who deserves the good tidings. He followed this by clarifying the two categories: those who deserve the good tidings among them, and those who deserve the warning. He said: ﴿Those to whom We have given the Book﴾ meaning: the Torah and the Gospel ﴿recite it with its true recitation﴾. Ibn Abbas, may Allah be pleased with him, said: They follow it with true following, as in the saying of so-and-so followed so-and-so, narrated by Abu Ubaid.

And this is referring to His saying shortly: ﴿And they recite the Book﴾ [Al-Baqarah: 113] meaning: not with its true recitation, but with a recitation that does not involve contemplation of its meanings nor acting upon what is in it; this is if we take it as a state. If we take it as a report, then His saying: ﴿Those﴾ means: those of great rank specifically ﴿believe in it﴾ is a second report. The meaning is that whoever does not believe in the Book with true belief, without distorting it, and without concealing anything in it, when the intended purpose is absent from them, which is benefiting from the given Book, the essence of giving is absent from them, for it is a detachment from the benefit. And the pronoun in "in it" can refer to guidance. Al-Harali said: The truth of the matter is its fulfillment to its end, and the encompassing of it to the totality of its limits, so that nothing falls from it and no goal is lacking, indicating the inclusion of the Book concerning the matter of Muhammad, blessings and peace be upon him.

And when he described the believers in it and did not clarify what they have, he followed it with the disbelievers, saying: ﴿And whoever disbelieves in it﴾ meaning: in the Book. Then he restricted the loss to them by saying: ﴿Those are﴾ meaning: the distant and despised ﴿they are﴾ specifically ﴿the losers﴾. He made understood that the believers in it are the winners; and from the description of loss, it is known that they were upon truth and something in which profit can be attained by completing belief in their Book with belief in the final Book, and they wasted it, thus they lost. For indeed, no one loses except one who has a principal wealth ready for growth and profit. And Allah knows best.