Tafsir of Al Imran 3:199

"And indeed, among the People of the Scripture are those who believe in Allah and what was revealed to you and what was revealed to them, humbly submissive to Allah. They do not exchange the verses of Allah for a small price. Those will have their reward with their Lord. Indeed, Allah is swift in account."

Regarding the occasion of revelation: It is narrated from Mujāhid that this was revealed concerning ʿAbd Allāh ibn Salām and others who converted to Islam from the People of the Scripture. It is also said that it refers to forty men from Najrān, thirty-two from Abyssinia, and eight from Byzantium who were followers of the religion of Jesus (peace be upon him) and then embraced Islam. It is also said that it refers to Aṣḥama, the Negus (King) of Abyssinia. The meaning of "Aṣḥama" in Arabic is "gift."

When he died, Gabriel announced his death to the Messenger of Allah (ﷺ). The Messenger of Allah (ﷺ) said: "Go out and pray for a brother of yours who has died in a land other than yours." He went out to the Baqīʿ, looked toward the land of Abyssinia, saw the bier of the Negus, prayed over him, and asked for forgiveness for him. The hypocrites said: "Look at this man praying over a Christian foreigner whom he has never seen and who is not of his religion." Then this verse was revealed.

Linguistic and Exegetical Notes:

• "And indeed, among the People of the Scripture..." (وإن من أهل الكتاب): The lām of inception (lām al-ibtidāʾ) is prefixed to the noun of inna because the adverbial phrase (ẓarf) separates them, as in His saying: "And indeed, among you is he who lingers behind" (Qur'an 4:72).
• "And what was revealed to you" (وما أنزل إليكم): Meaning the Qur'an.
• "And what was revealed to them" (وما أنزل إليهم): Meaning the two Books (the Torah and the Gospel).
• "Humbly submissive to Allah" (خاشعين لله): This is a state (ḥāl) describing the subject of "believe," because "those who believe" (man yuʾmin) carries the meaning of a plural.
• "They do not exchange the verses of Allah for a small price" (لا يشترون بآيات الله ثمنا قليلا): Unlike what the rabbis and leaders among them who did not embrace Islam do.
• "Those will have their reward with their Lord" (أولئك لهم أجرهم عند ربهم): Meaning the reward specific to them, which is what they were promised in His saying: "Those will be given their reward twice" (Qur'an 28:54), and "He will give you two portions of His mercy" (Qur'an 57:28).
• "Indeed, Allah is swift in account" (إن الله سريع الحساب): Due to the penetration of His knowledge into everything; He is aware of the reward every worker deserves. It is also possible that it means that what you are promised is coming soon, following the mention of the promise.