Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
After this, Allah invited them to accept Allah's divine Oneness, saying: (Say: O People of the Scripture. Come to an agreement) the agreement is: there is no god except Allah (between us and you: that we shall worship none but Allah) we shall declare Allah as the only One God, (and that we shall ascribe no partners unto Him) from among created beings, (and that none of us shall take others for lords beside Allah) that none of us shall obey another person in that which involves a transgression against Allah. (And if they turn away) and refuse to accept Allah's divine Oneness, (then say: Bear witness) know (that we are they who have surrendered (unto Him)) and acknowledge His divine Oneness and worship Him.
Say: “O Folk of the Book! Come to a word common between us and you: that we worship none but God, that we associate nothing with Him, and that some of us not take others of us as lords apart from God.”
In terms of realization, this is addressed to the folk of tawḤīd and the desirers on the road of the Haqiqah. He is saying, “If you who are traveling on the path of truthfulness today want to be dwellers in the seat of truthfulness [54:55] tomorrow, be careful to protect your walkway from the debris of customs, to sweep away the opacities of mortal nature from the carpet of your present moment, and to make the drinking place of your aspiration pure of the dust of others. Be one in heart, one in desire, and one in aspiration. 'When someone comes to have one concern, God will suffice him against the concerns of this world and the next.'” This is why He says, “and that some of us do not take others of us as lords apart from God”: Do not settle down in every street with each scatteredness of the heart. Do not obey the commanding soul, do not worship blameworthy caprice, and take not two gods; surely He is but One God [16:51].
As long as the talk of some defiled fellow grabs you,
you're the servant of your own fancy, not a servant of God.
Say: ‘O People of the Scripture!, Jews and Christians, come now to a word agreed upon (sawā’, is the verbal noun, meaning mustawin amruhā, ‘[a word] regarding which the matter is upright’) between us and you, and it is, that we worship none but God (allā is [made up of] an-lā, ‘that…not’) and that we do not associate anything with Him, and do not take each other for lords, beside God’, as you have taken rabbis and monks; and if they turn their backs, in rejection of God’s Oneness, say, you to them: ‘Bear witness that we have submitted’, [that we are of] those who affirm the Oneness of God.
(that we worship none but Allah (Alone), and that we associate no partners with Him,) we worship neither a statue, cross, idol, Taghut (false gods), fire or anything else. Rather, we worship Allah Alone without partners, and this is the message of all of Allah's Messengers. Allah said,
(Then, if they turn away, say: "Bear witness that we are Muslims.'') if they abandon this fair call, then let them know that you will remain in Islam as Allah has legislated for you.
We should mention that the letter that the Prophet sent to Heraclius reads, "In the Name of Allah, the Most Gracious, the Most Merciful. From Muhammad, the Messenger of Allah, to Heraclius, Leader of the Romans: peace be upon those who follow the true guidance. Embrace Islam and you will acquire safety, embrace Islam and Allah will grant you a double reward. However, if you turn away from it, then you will carry the burden of the peasants, and,
("O people of the Scripture: Come to a word that is the same between us and you, that we worship none but Allah (Alone), and that we associate no partners with Him, and that none of us shall take others as lords besides Allah.'' Then, if they turn away, say: "Bear witness that we are Muslims.'')''
Muhammad bin Ishaq and other scholars said that the beginning of Surah Al `Imran, and more than eighty verses thereafter; were revealed about the delegation of Najran. Az-Zuhri stated that the people of Najran were the first people to pay the Jizyah (tax money paid to the Muslim State). However, there is no disagreement that the Ayah that ordained the Jizyah 9:29 was revealed after the Fath (conquering Makkah, and therefore, after the delegation of Najran came to Al-Madinah). So, how can this Ayah 3:64 be contained in the Prophet's letter to Heraclius before the victory of Makkah, and how can we harmonize between the statements of Muhammad bin Ishaq and Az-Zuhri The answer is that the delegation of Najran came before Al-Hudaybiyyah (before the victory of Makkah), and what they paid was in lieu of the Mubahalah; not as Jizyah. The Ayah about the Jizyah was later revealed, and its ruling supported what occurred with the Najran people. In support of this opinion, we should mention that in another instance, the ruling on dividing the booty into one - fifth (for the Prophet ) and four-fifths (for the fighters) agreed with the practice of `Abdullah bin Jahsh during the raid that he led before Badr. An Ayah later on upheld the way `Abdullah divided the booty. Therefore, it is possible that the Prophet wrote this statement (Say, "O People of the Scripture...'') in his letter to Heraclius before the Ayah was revealed. Later on, the Qur'an agreed with the Prophet's statement, word by word. It is also a fact that the Qur'an was revealed in agreement with what `Umar said regarding the captured disbelievers at Badr, the Hijab (Muslim woman code of dress), refraining from performing prayer for the hypocrites, and regarding his statements:
وَاتَّخِذُواْ مِن مَّقَامِ إِبْرَهِيمَ مُصَلًّى
(And take you the Maqam (place) of Ibrahim as a place of prayer.) 2:125, and,
(It may be if he divorced you (all) that his Lord will give him instead of you, wives better than you.) 66:5.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
From here begins the third discourse. Its subject-matter clearly shows that it was revealed in the period intervening the battles of Badr and Uhd. The contents of the three discourses are so closely interlinked that there is no incoherence anywhere between them. That is why some commentators have been misled to believe that this also formed part of the discourse addressed to the Najran deputation. But the tone of the discourse commencing from here clearly shows that it was addressed to the Jews.
That is, "Join us in the creed which we have accepted and which you also cannot reject as false, for it is confirmed and supported by the teachings of your own Scriptures
“O people of the scripture! Come now to a word kalima agreed upon between us and you The word kalima testifies to the divine unity tawḥīd and the singularity ifrād of the Real سبحانه in bringing forth everything. that we worship none but God Do not look in your innermost self to any created thing. There should be no object of worship for you other than Him. You should have no aim maqṣūd or object of witnessing mashhūd other than Him. This is the [best] protection against associating partners [with God] shirk. You yourself are foremost among the “others” that should not be witnessed. and that we do not associate anything with Him and do not take each other for lords beside God”; The truth of this appears in abandoning praise and blame of them removing any complaint or doubt about them and cleansing the innermost self from taking into account even so much as a speck of effacement maḥw or affirmation ithbāt as coming from them. [The Prophet] ﷺ said: The truest verse the Arabs sung was from Labīd: Is not everything other than God unrealḍ Every blessing is inevitably fleeting. and if they turn their backs say “Bear witness that we have submitted.”
Say: ‘O People of the Scripture! Come to a word agreed upon (kalimatin sawāʾin) between us and you: that we worship none but God…’That is, ‘[Let us] seek a just [agreement] (ṭamʿin ʿadlin) between us and you.’ This is because they affirmed that their Creator and the Creator of the heavens and the earth was God, Exalted is He, and [agreed]: ‘Let us declare His oneness and not worship anyone except Him.’The basis of worship is the profession of God’s oneness (tawḥīd) along with living according to what is lawful, while avoiding the harm [of others] (kaff al-adhā). Furthermore, a person cannotaccomplish living by what is lawful without abandoning the harm of others, and likewise he does not abandon causing harm save through living by what is lawful. If you know how to abide by what is lawful, how to abandon causing harm, and the [correct] intention (nīya) behind actions, as well as you know the Fātiḥa [Sūrat al-Fātiḥa], then your faith will become pure, as will your hearts and bodily members. Indeed, these are the fundamentals.He continued:Muḥammad b. Sawwār related from al-Thawrī that he said, ‘The degree of importance within the servant of [the reality] of “There is no god save God” is as water to the world. God has said, And We produced from water every living thing [21:30].’ Thus, whoever is not benefited by his belief that ‘There is no god save God’ and his adherence to the Sunna of the Messenger of God, is as a dead person.Sahl added:Truly I know a man among the friends of God, Exalted is He, who passed by a man who had been crucified (maṣlūb) with his head fixed in a direction away from the qibla. He said to him, ‘Where is that tongue with which you used to pronounce with all honesty: “There is no god save God?”’ Then he added, ‘Oh God grant me his sins!’Through God’s Power [his head] was then turned towards the qibla.His words: