Tafsir alJalalayn Sura البقرة Ayah No. 104

O you who believe, do not say, to the Prophet (s), ‘Observe us’, (rā‘inā is an imperative form from murā‘āt) which they used to say to him, and this was a derogatory term in Hebrew, derived from the noun al-ru‘ūna [‘thoughtlessness’]. They found this very amusing and used to address the Prophet (s) in this way, and so the believers were forbidden to use it; but say, instead, ‘Regard us’, that is, look at us, and give ear, to what you are commanded and be prepared to accept it; and for disbelievers awaits a painful chastisement, that is, the Fire.

Tafsir al-Jalalayn, trans. Feras Hamza
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يَٰأَيُّهَا ٱلَّذِينَ آمَنُواْ لاَ تَقُولُواْ رَاعِنَا وَقُولُواْ ٱنْظُرْنَا وَٱسْمَعُواْ وَلِلكَافِرِينَ عَذَابٌ أَلِيمٌ
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-Al-Baqarah ( البقرة )