Tafsir of Al-Mumtahanah 60:8

{أن تبروهم} (That you show them kindness): This is a substitute (badal) for {الذين لم يقاتلوكم} (those who did not fight you). Likewise, {أن تولوهم} (that you take them as allies) is a substitute for {الذين قاتلوكم} (those who fought you).

The meaning is: He does not forbid you from showing kindness to the former, but He only forbids you from taking the latter as allies. This is also a mercy from Him; for His severity and intensity in enmity is preceded by His mercy in facilitating the Islam of their people, as He granted a concession to maintain ties with those among them who did not openly fight the believers or expel them from their homes.

• It is said: He meant the tribe of Khuza‘ah, who had made a peace treaty with the Messenger of Allah (ﷺ) that they would neither fight him nor aid anyone against him.
• From Mujahid: They are those who believed in Mecca but did not migrate.
• It is said: They are the women and children.
• It is said: Asma’ bint Abi Bakr’s mother, Qutaylah bint ‘Abd al-‘Uzza, came to her while she was still a polytheist, bringing gifts. Asma’ refused to accept them or allow her to enter. Then this verse was revealed, and the Messenger of Allah (ﷺ) commanded her to let her mother in, accept her gifts, honor her, and treat her with kindness.

{وتقسطوا إليهم} (And that you act justly toward them): Meaning, deal with them equitably and do not wrong them. It is sufficient for you that Allah has commanded the believers to practice justice toward those who associate partners with Him and to avoid wronging them—a fact that serves as a commentary on the state of a Muslim who dares to wrong his own Muslim brother.

{يا أيها الذين آمنوا إذا جاءكم المؤمنات مهاجرات فامتحنوهن الله أعلم بإيمانهن فإن علمتموهن مؤمنات فلا ترجعوهن إلى الكفار لا هن حل لهم ولا هم يحلون لهن وآتوهم ما أنفقوا ولا جناح عليكم أن تنكحوهن إذا آتيتموهن أجورهن ولا تمسكوا بعصم الكوافر واسألوا ما أنفقتم وليسألوا ما أنفقوا ذلكم حكم الله يحكم بينكم والله عليم حكيم * وإن فاتكم شيء من أزواجكم إلى الكفار فعاقبتم فآتوا الذين ذهبت أزواجهم مثل ما أنفقوا واتقوا الله الذي أنتم به مؤمنون}

(O you who have believed, when the believing women come to you as emigrants, examine them. Allah is most knowing of their faith. And if you know them to be believers, then do not return them to the disbelievers; they are not lawful [for marriage] to them, nor are they lawful for them. But give them [the disbelievers] what they have spent. And there is no blame upon you if you marry them when you have given them their compensation. And hold not to marriage bonds with disbelieving women, but ask for what you have spent and let them ask for what they have spent. That is the judgment of Allah; He judges between you. And Allah is Knowing and Wise. And if anything has gone from your wives to the disbelievers and you have your turn [at retribution], then give those whose wives have gone the like of what they had spent. And fear Allah, in whom you are believers.)