ودوا لو تكفرون كما كفروا فتكونون سواء
They wish that you reject faith, as they have rejected, and thus that you all become equal.
means, they wish that you fall into misguidance, so that you and they are equal in that regard. This is because of their extreme enmity and hatred for you.
Therefore, Allah said,
فﻼ تتخذوا منهم أولياء حتى يهاجروا في سبيل الله فٳن تولوا
So take not Awliya from them, till they emigrate in the way of Allah. But if they turn back,
Al-Awfi reported from Ibn Abbas,
if they abandon Hijrah.
As-Suddi said that this part of the Ayah means,
"If they make their disbelief public.''
فخذوهم واقتلوهم حيث وجدتموهم وﻻ تتخذوا منهم وليا وﻻ نصيرا
take (hold of) them and kill them wherever you find them, and take neither Awliya nor helpers from them.
Combatants and Noncombatants
Allah excluded some people;