Tafsir of Al-Baqarah 2:141

{ That is a nation which has passed on; for it is what it earned, and for you is what you have earned; and you will not be questioned about what they used to do. }

This is a repetition of what has preceded, for the sake of emphasizing the warning against that which has become firmly rooted in natures: pride in forefathers and reliance upon them, just as one might say, "Fear Allah, fear Allah." Or, it is an affirmation and confirmation of the threat, meaning that Allah the Exalted will reward you for your deeds, and your forefathers will not benefit you, nor will you be asked on the Day of Resurrection about their deeds, but rather about the deeds of your own selves.

It has been said: The address in the preceding [verse] was to the People of the Scripture, and in this verse, it is to us, as a warning against imitating them.

It has also been said: The intent by "nation" in the first [instance] is the Prophets, and in the second, the predecessors of the Jews; because when the people spoke regarding Abraham and his descendants—saying they were such-and-such—it was as if they had said, "They were upon a path similar to that of our predecessors." Thus, their predecessors became, in effect, included in those mentioned, making it permissible that they were intended by the verse. It is not hidden what there is in that [interpretation] of manifest far-fetchedness.