Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(O ye who believe! Ye have charge of your own souls) hasten to save your own persons. (He who erreth) the error of the one who errs (cannot injure you if you are rightly guided) to faith and further show their error. (Unto Allah ye will all return) after you die; (and then He will inform you of what ye used to do) and say of good and evil. This verse was revealed about the idolaters of Mecca when the Prophet (pbuh) accepted the capitation tax from the people of the Book and then refused to take it from them. This story has already been mentioned in surah al-Baqarah.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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