Tafsir of Al-Baqarah 2:40-41

"O Children of Israel..."

• Israel: He is Ya‘qub (Jacob), peace be upon him. It is a title for him, meaning in their language "The Elite of Allah," and it is said: "The Servant of Allah." It follows the pattern of Ibrahim and Isma‘il, remaining undeclined (ghayr munsarif) like them due to being a proper noun and foreign. It has been recited as Isra’il and Isra’il.
• Reminding them of the blessing: This is so they do not fail to show gratitude for it, nor boast about it, nor consider it too great, but rather obey the One who bestowed it.
• He intended by it: The blessings bestowed upon their forefathers, such as the deliverance from Pharaoh and his torment, and from drowning.
• And the forgiveness: For their taking of the Calf, the acceptance of their repentance, and other such things. Also, the blessing of reaching the time of Muhammad (ﷺ), who was foretold in the Torah and the Gospel.

"And fulfill My covenant..."

• The covenant (al-‘ahd): It is attributed to both the one who makes the covenant and the one with whom it is made. One says, "I fulfilled my covenant (awfaytu bi-‘ahdi)," meaning I fulfilled what I covenanted upon. As in His saying: "And who is truer to his covenant than Allah?" (At-Tawbah: 111). And "I fulfilled your covenant (awfaytu bi-‘ahdika)," meaning what I covenanted with you.
• The meaning of "Fulfill My covenant": Fulfill what you have covenanted with Me regarding belief in Me and obedience to Me, as in His saying: "And who is truer to what he has covenanted with Allah? Among them are men who were true to what they covenanted with Allah" (Al-Ahzab: 23).
• "I will fulfill your covenant": With what I have covenanted to you of good reward for your good deeds.
• "And fear Me alone": Do not break My covenant. This is like saying, "Zayd, I feared him (Zaydan rahibtuhu)." It is more emphatic in expressing exclusivity than "You alone we worship (iyyaka na‘bud)."
• Recitation: It has been recited as wa-awfi with a shaddah, meaning: "I will be excessive in fulfilling your covenant," as in His saying: "Whoever comes with a good deed, he shall have better than it" (An-Naml: 89).
• Alternative interpretation: It may be that by "Fulfill My covenant," He means what they covenanted and promised regarding belief in the Prophet of Mercy and the miraculous Book. This is indicated by His saying: "And believe in what I have sent down, confirming that which is with you."

"And do not be the first to disbelieve in it..."

• The first: The first to disbelieve in it, or the first group or faction to disbelieve in it. Or, "Let not any one of you be the first to disbelieve in it," like saying, "He clothed us in a garment," meaning each one of us.
• The implication: This is an insinuation that they ought to have been the first to believe in him, due to their knowledge of him and his attributes. They were the ones who heralded the time of the one to whom revelation would come, and they used to seek victory over those who disbelieved through him. They used to count his followers as the foremost of all people. When he was sent, their affair was the opposite.
• Alternative interpretation: It may mean, "Do not be like the first to disbelieve in it," meaning those who associated partners with him from the people of Mecca. That is: "Do not be—while you know him mentioned in the Torah and described—like one who does not know him, who is a polytheist with no scripture."
• The pronoun in "in it" (bihi): It is said it refers to "what is with you" (ma ma‘akum), for when they disbelieve in that which confirms it, they have disbelieved in it.

"And do not exchange My signs for a small price..."

• *Exchange (al-ishtira’):* This is a metaphor for substitution, as in His saying: "They have purchased error for guidance" (Al-Baqarah: 16).
• The meaning: Do not substitute My signs for a price; otherwise, the "price" is that with which the purchase is made.
• The small price: The leadership they held among their people, which they feared losing if they became followers of the Messenger of Allah (ﷺ). They exchanged it—a small substitute and meager provision—for the signs of Allah and the Truth, to which all that is great is small, and all that is mighty is insignificant.
• Another view: It is said that the commoners used to give their rabbis their crops and fruits, present them with gifts, and bribe them to distort the Word and make easy for them the laws that were difficult. Their kings used to bestow wealth upon them so they would conceal or distort the truth.