It is narrated that Rifa'ah ibn Zayd and Suwayd ibn al-Harith had shown Islam and then became hypocrites. There were men among the Muslims who were friendly towards them, so this verse was revealed. This means that taking your religion as a joke and play should not be met with taking them as allies. Rather, it should be met with hatred and enmity and opposition. The mockers of the People of the Book and the disbelievers are distinguished - even if the People of the Book are among the disbelievers - by the specific application of the term 'disbelievers' to the polytheists. The evidence for this is the reading of Abdullah: 'and from those who associated partners.' It has also been read: 'and the disbelievers' in both the accusative and genitive cases. The reading in the genitive case is supported by the reading of Ubayy: 'and from the disbelievers.' And fear Allah regarding the allegiance to the disbelievers and others if you are truly believers, for true faith rejects the allegiance to the enemies of the religion. The pronoun refers to prayer or to calling out. It is said that there was a man from the Christians in Medina who, when he heard the caller to prayer say, 'I bear witness that Muhammad is the Messenger of Allah,' would say: 'Burn the liar.' One night, his servant entered with fire while he was sleeping, and a spark flew in the house, and the house burned, and he burned along with his family. [This was narrated by al-Tabari from the narration of Asbat from al-Suddi regarding the saying, 'And when you call to prayer, take it as a joke and play,' and he mentioned it.] And it is said that this is evidence for the establishment of the call to prayer by the text of the Book, not by a dream alone. They do not understand because their play and mockery are actions of fools and the ignorant, as if they have no intellect.