Tafsir of Al-Baqarah 2:176

(That), meaning the sum of what has been mentioned regarding the consumption of fire, the lack of speech [from Allah], the lack of purification, and the punishment predicated upon concealment, (is because Allah has sent down the Book in truth), meaning it is because Allah—Exalted is He—sent down the Qur'an or the Torah cloaked in truth, containing not even a trace of falsehood whatsoever, yet they rejected it through denial or concealment.

(And indeed, those who differ over the Book), meaning regarding its genus—by believing in some of Allah's Books while disbelieving in others—or regarding the Torah; and the meaning of (differed) is that they deviated from following the path of truth within it, or they replaced what was in it with substitutions, or regarding the Qur'an, where their disagreement consisted of some saying it is sorcery, others saying it is poetry, and others saying it is the fables of the ancients.

(Are in far dissension), meaning a schism (far) removed from the truth, which necessitates the severest punishment. This sentence serves as a tadhil (an appended concluding statement) to what preceded it, being conjoined to it. Some have interpreted the waw as indicating a state (hal), with the aforementioned causality returning to it; however, the tadhil is more profound in its condemnation, as is not hidden.