And of the people of the scriptures is he who, if you trust him with a hundredweight, he will return it to you; and of them is he who, if you trust him with one dinar, will not return it to you; unless you keep standing over him. That is because they say, “We have no duty toward the Gentiles. They speak falsehood against God, while they are aware.
He relates that [the people of the scripture], notwithstanding their error and disbelief, vary in their moral qualities. All of them have broken the trust (amāna) of the religion (dīn), but among them are those who have regard for proper [human] interactions. Even though they interact with sincerity, it will not benefit them in receiving reward, but it will benefit them in lessening [their] punishment since disbelievers are held accountable in the details of the laws. If, in their disbelief they sinned less, they will suf- fer less punishment than those who have lost the most, even though their punishment will also be in perpetuity.
Then He explained that the judgment is not theirs, so that when they
say, “We have no duty toward the Gentiles,” the situation is not as they would have it, nor will these words benefit them. Rather, the judgment belongs to God (سبحانه).