Tafsir of Al-Ma'idah 5:100

(Say) O Muhammad, (The evil and the good are not equal) meaning the base and the excellent of everything. This is a general ruling negating equality before Allah the Exalted between the two types, and a warning against the base among them. Although the occasion of revelation was that the Muslims wished to attack the pilgrims of Yamama who possessed great merchandise, and they were forbidden from doing so, as previously mentioned. It is also said: It was revealed concerning a man who asked the Messenger of Allah, peace be upon him, saying: "O Messenger of Allah, wine was my trade, and I have accumulated wealth from its sale; will it benefit me if I perform acts of obedience to Allah the Exalted with it?" The Prophet, peace be upon him, replied: "If you spend it on Hajj or Jihad, it would not equal the wing of a mosquito, for Allah the Exalted accepts only the good."

Al-Hasan, and Al-Jubba'i preferred it, stated: The evil is the haram (forbidden), and the good is the halal (lawful). Ibn Jarir and others reported from Al-Suddi who said: The evil are the polytheists, and the good are the believers. The evil is mentioned first to indicate from the outset that the deficiency implied by the lack of equality lies within it, not in its counterpart; the verification of this has already been pointed out. (Even if it impresses you) meaning, even if it pleases you, O beholder with a discerning eye, (the abundance of the evil.)

It is said the address is to the Prophet, peace be upon him, but intended for his nation. The waw is for linking the conditional sentence to a similar implied one. It is also said that it is a state, meaning: even if it does not impress you, and even if it does impress you. Both are in the position of a state related to the subject of "are not equal," meaning: they are not equal in any conceived case. The first was omitted in such a construction due to the clear indication provided by the second. For if a thing is realized despite an opposing factor, then its realization without it is more certain. The answer to law (even if) is omitted in both phrases due to the indication of what precedes it. (So fear Allah, O possessors of intellect) in avoiding the evil, even if it is abundant, and in preferring the good, even if it is scarce. For the criterion of consideration is goodness and baseness, not abundance and scarcity. Often, the best of everything is the least of it. How excellent is he who said: "People are a thousand, yet among them is one like a thousand; and one is like a thousand if he is taken into account." In the verse, as it is said, is an indication of the prevalence of the people of Islam, even if they are few. (That you may succeed) hoping that you may attain success and win the great reward and the abiding bliss.