Tafsir of Al-Baqarah 2:134

"That is a nation which has passed on..."

That A reference to the aforementioned nation, which is Abraham, Jacob, and their monotheistic sons.

The meaning is that no one benefits from the earnings of another, whether they came before or after. Just as those [ancestors] are not benefited except by what they earned, likewise, you will not be benefited except by what you have earned. This is because they [the People of the Book] boasted of their ancestors. Similar to this is the saying of the Messenger of Allah (ﷺ):

"O Banu Hashim, do not let the people come to me with their deeds while you come to me with your lineages."

"And you will not be asked about what they used to do." You will not be held accountable for their evil deeds, just as their good deeds will not benefit you.

"And they said, 'Be Jews or Christians [so] you will be guided.' Say..."