To be good to them is a substitute for those who did not fight you. Likewise, to take them as allies is from those who fought you. The meaning is: these do not prevent you from being good to them, but they prevent you from taking these as allies. This is also a mercy for them due to their severity and seriousness in enmity, which precedes His mercy by facilitating the Islam of their people. He has permitted them to maintain ties with those among them who do not openly fight the believers and expel them from their homes. It is said that He meant Khazaa'ah, who made a treaty with the Messenger of Allah, blessings and peace be upon him, not to fight him nor assist against him. And from Mujahid: they are those who believed in Mecca and did not migrate. It is said that they are the women and children. It is said that Qutaylah bint Abd al-Uzza, the mother of Asma bint Abu Bakr, came with gifts while she was a polytheist, but Asma did not accept them and did not permit her to enter. Then this was revealed, and the Messenger of Allah, blessings and peace be upon him, commanded her to let her in, accept from her, honor her, and be good to her. [This was narrated by al-Hakim through the chain of al-Mubarak from Mus'ab ibn Thabit from Abdullah ibn al-Zubair from his father from his grandfather, who said: 'Qutaylah bint Abd al-Uzza came to her daughter Asma bint Abu Bakr, may Allah be pleased with them. And Abu Bakr had divorced her.' He mentioned it and narrated it in full. From this perspective, Ahmad, al-Bazzar, Abu Dawood, Abu Ya'la, al-Tabari, al-Tabarani, Ibn Abi Hatim, and others have narrated. The hadith of Asma is in the two Sahihs from Urwah from her in a different context.] And from Qatadah: it was abrogated by the verse of fighting, 'And be just to them' and fulfill towards them with justice and do not wrong them. And consider the recommendation of Allah to the believers to practice justice with the polytheists and to avoid wronging them, which reflects the state of a Muslim who dares to wrong his Muslim brother.