Tafsir of Al-Anfal 8:61

{And if they incline}: Al-junuh is leaning, and from it is the janah (wing) of a bird, because it moves and leans. It is transitive by lam (ل) and by ila (إلى); meaning: if they lean {to peace}, that is, submission and reconciliation. Ibn Abbas and Abu Bakr read it with a kasrah on the sin (silm), which is a dialect.

{Then incline to it}: i.e., to peace. The feminine pronoun [in "to it/her"] is used because it is taken as the opposite of harb (war), which is feminine by customary usage (mu'annath sama'i). Abu al-Baqa' said: "Indeed, al-silm is feminine," and he did not mention the [aforementioned] matter of analogy to its opposite. They cited as evidence: “Peace takes from you what you are content with, while war suffices you with the gulps of its breaths.”

Al-Ashhab al-'Uqayli read {fajnuh} with a dammah on the nun, as if it were from janaha-yajnuho (like qa'ada-yaq'udu). This is the dialect of Qays, while the fathah is the dialect of Tamim and is the most eloquent.

Regarding this verse: it has been said that it is specific to the People of the Book, for it was revealed—as Mujahid and al-Suddi stated—concerning Banu Qurayza, and it is connected to their story based on the fact that they are the ones meant by His saying, "Those with whom you made a treaty..." and the pronoun in "And prepare for them..." refers to them. Others said it is general for the disbelievers but is abrogated by the Verse of the Sword, because for the polytheists of the Arabs, there is nothing except Islam or the sword, unlike others from whom the jizya (poll tax) is accepted. This view of abrogation is narrated from Ibn Abbas, Mujahid, and Qatada.

However, it is held as correct that the matter, for those from whom jizya is accepted, depends on what the Imam deems to be in the interest of Islam and its people, whether in war or peace; it is not mandatory to fight them forever, nor is it mandatory to grant them a truce forever. Some have claimed that it is not permissible for the Imam to grant a truce for more than ten years, following the example of the Messenger of Allah (may Allah bless him and grant him peace), for he made peace with the people of Makkah for this duration, and then they violated it before it had expired, as has passed—so take heed.

{And rely upon Allah}: Meaning, entrust your affairs to Him, Glory be to Him, and do not fear that they might manifest peace to you while their inner selves are folded upon deceit and plotting. {Indeed, He} (Glorified be His status) {is the Hearing}; He hears what they say in their private sessions of deceitful discourse, {the Knowing}; He knows their intentions, so He will take them to task for what they deserve and turn their plotting back upon themselves.