(And a faction said)
Meaning a group. It is named as such (*ta’ifa*) because it forms a circle (*halaqa*) around which one circumambulates.
(Of the People of the Scripture)
Meaning the Jews, to one another:
(Believe)
Meaning: Display belief outwardly.
(In that which has been revealed to those who have believed)
Namely, the Companions of the Messenger of Allah, may Allah exalt his mention and grant him peace. It has also been said: it refers to the Prophet, peace and blessings be upon him, and his Companions.
(At the beginning of the day)
Meaning the first part of it, as in the saying of al-Rabi’ ibn Ziyad: "Whoever is pleased by the killing of Malik, let him come to our women *at the beginning of the day (bi-wajhi nahar)*." It is called its 'face' (*wajh*) because it is the first part that faces you. It is also said: because it is like the face in that it is the highest and most honorable part of it. Al-Tha’alibi mentioned that this is a well-known metaphor.
(And disbelieve at the end of it)
So that they may return.
(Due to this action)
Meaning, return from their belief in the truthfulness of what was revealed to them. Al-Hasan and al-Suddi said: Twelve men from the rabbis of the Jews of Khaybar (and it is read: 'Urayna) conspired and said to one another: "Enter into the religion of Muhammad at the beginning of the day with your tongues, without inward conviction, and disbelieve at the end of the day. And say: 'We looked into our books and consulted our scholars, and we found that Muhammad is not [the one we were promised], and his falsehood and the invalidity of his religion have become apparent to us.' If you do that, his companions will doubt their religion, for they will say: 'These are the People of the Scripture, and they are more knowledgeable about it than we are,' and thus they will turn back from their religion to yours."
Mujahid, Muqatil, and al-Kalbi said: This was regarding the Qiblah, when it was turned toward the Kaaba. This was difficult for the Jews, so Ka’b ibn al-Ashraf said to his companions: "Believe in that which has been revealed to Muhammad regarding the matter of the Kaaba and pray toward it at the beginning of the day, then return to your own Qiblah at the end of it, so that they may doubt."
The expression "what was revealed" is based on what the believers say; otherwise, they (the Jews) are deniers and do not believe that Allah, the Exalted, revealed anything to the believers. The apparent meaning of the verse indicates the occurrence of some of them ordering others to say that. As for the compliance of those commanded, the text is silent regarding whether it occurred or not, though it has been said by some that the reports indicate that it did occur.