137
That is, to the Jews and the Christians.
138
Here "Ayat" are Allah's Revelations presented in the Holy Qur'an as well as His Messenger's noble character and the pure lives of the Believers which clearly distinguished them from the unbelievers, and also those wonderful phenomena of Nature which the Qur'an was putting forward as proofs of the truth of its Message.
139
"Manifest Signs" are the signs of the Day of Resurrection or some imminent scourge or some other Sign that tray unveil the Reality in such a way as to leave no doubt about it and after which no more chance for test and trial might be left.
140
That is, if after seeing these "Manifest Signs" a disbeliever repents of his disbelief and professes faith, such a conversion shall be meaningless; likewise the one who professes to believe but adopts the way of disobedience, shall be deemed to have no faith at all, because Faith and Obedience can have any value only up to the time that the reality remains hidden behind the curtain, and the prospect of a long life is ahead and the world with all its allurements is deluding one into believing that there is no Allah and no Hereafter; therefore, one should "Eat, drink and be merry."
