Tafsir of Al-Baqarah 2:139

(Say, "Do you argue with us..."): The address is directed to the Prophet, may Allah’s blessings and peace be upon him, as the command pertains to his specific functions, peace be upon him. The hamza is for denunciation (inkār). Zayd, al-Hasan, and others recited it with the assimilation of the nun (idghām). That is: "Do you dispute with us about Allah?" meaning regarding His religion, and claim that your religion—Judaism and Christianity—is the truth, basing your entry into Paradise and your guidance upon them?

It has been said: The meaning is regarding the affair of Allah—the Exalted—and His choosing a prophet from among the Arabs to the exclusion of you, based on the assumption that the address is to the People of the Scripture. The flow of the discourse requires that the argument (muḥājjah) be interpreted as that which is specific to them; yet, argumentation regarding religion is not exclusively theirs. The evidence for this restriction is His saying—the Exalted—before this: ("...and what was revealed to us"), and after it: ("And who is more unjust than one who conceals a testimony..."), as this is an allusion to the People of the Scripture concealing Allah’s testimony regarding the prophethood of Muhammad, may Allah’s blessings and peace be upon him.

As for what is narrated in the asbāb al-nuzūl (reasons for revelation)—that the People of the Scripture said, "All the prophets are from us, so if you were a prophet, you would have been from us," upon which this was revealed—it does not escape your notice that argumentation about religion, as we have mentioned, is specific to them. Furthermore, the outward flow of the text implies condemning them for what became their habit and characteristic until they were known for it. While the polytheists of the Arabs also argued about religion, they did not reach the rank of the People of the Scripture, as they were illiterate, devoid of all sciences, and completely ignorant of the functions of debate, in contrast to those [the People of the Scripture] who stood on the footing of disputation. The evidence—both preceding and succeeding—for this restriction is highly obscure, and what is narrated regarding the reason for revelation is not mentioned in any of the reliable books of Hadith or Tafsir, as explicitly stated by Imam al-Suyuti; and he is sufficient as an authority in this matter.

(And He is our Lord and your Lord): This is a circumstantial clause (ḥāliyyah). That is: "Do you dispute with us while there is no basis for such dispute at all, because He—the Exalted—is the Master of our affair and your affair?"

(For us are our deeds, and for you are your deeds): This is a conjunction to what preceded it. That is: For us is the reward for our good deeds that conform to His command, and for you is the penalty for your evil deeds that contradict His decree.

(And we are sincere to Him): In those deeds, seeking nothing by them except His Countenance. So, how can you argue with us, claim the righteousness of what you are upon, act with certainty regarding entering Paradise because of it, and invite people to it? This clause is also circumstantial, like the one preceding it.

Some investigators hold that this sentence—like the sentences ("...and we are Muslims to Him") and ("...and we are worshippers of Him")—is an interpolation and a subjoined commentary (tadhīl) to the speech that preceded it, articulated upon the tongues of the servants by the teaching of Allah—the Exalted—rather than a conjunction. The analysis of this is that ("...and we are Muslims to Him") is appropriate for ("...we have believed"), meaning we believe in Allah and in what was revealed to the prophets—may the blessings and peace of Allah be upon them—and we surrender to Him and submit to His commands and prohibitions. His saying—the Exalted—("...and we are worshippers of Him") is appropriate for His saying ("The religion of Allah [subghat Allah]"), because it carries the meaning of the religion of Allah, so the noun is sufficient for what preceded. This verse conforms to what is before it, and perhaps a sound, refined taste does not reject this.

As for the statement that the meaning of ("And He is our Lord...") implies that Allah—the Exalted—is not exclusive to one group over another, so He touches with His mercy whom He wills—thus, it is not far-fetched that He might honor us for our deeds just as He commanded you for your deeds—as if He is constraining them through every doctrine they propose, for the purpose of silencing and rebuking them: For if Prophethood is a favor from Allah—the Exalted—then all are equal in it; and if it is an effusion of truth upon those who deserve it through perseverance in obedience and adorning oneself with sincerity, then just as you have deeds which Allah might consider in granting it, we also have deeds, and we are sincere to Him through them, not you. Even if it is built upon what you have learned, it is weak, not suited to the precedence and sequence of the Noble text, and indeed, it is not correct in itself, as ruled by our master, the Mufti of the Rum Territories. This is because "deeds" from both sides refers to the aforementioned good and evil actions, and there is no doubt that the matter of righteousness and evil revolves around conforming to the religion based on the mission [of the Prophet] and opposing it. How, then, can it be imagined that those deeds are considered in the merit or aptitude for Prophethood, which precedes the mission by stages?

Finally, people have differed regarding sincerity (al-ikhlāṣ). It is narrated from the Prophet, may Allah’s blessings and peace be upon him, that he said: "I asked Gabriel what sincerity is, and he said: 'I asked the Lord of Glory about it, and He said: It is a secret from My secrets that I have entrusted to the heart of whom I love among My servants.'" Sa'id ibn Jubayr said: "Sincerity is that you do not associate anything with His religion, and you do not show off to anyone in your work." Al-Fudayl said: "Abandoning action for the sake of people is showing off (riyā'), and acting for the sake of people is shirk (associating partners with Allah), and sincerity is that Allah—the Exalted—grants you safety from both." Hudhayfah al-Mar'ashi said: "It is that the servant’s actions in the interior and the exterior are equal." Abu Ya'qub said: "The sincere one is he who conceals his good deeds just as he conceals his evil deeds." Sahl said: "It is 'bankruptcy' (total self-effacement), meaning the belittling of one's own action," which is the meaning of Ruwaym's statement: "The transcendence of your action from being viewed [by yourself]." It is said: The opposite of sincerity is showing off (riyā'). Sulayman al-Darani mentioned three signs of it: laziness during solitary worship, energy when in the presence of others, and a love for praise for one's actions.