Aal-i-Imraan • EN-TAFSIR-IBN-ABBAS
﴿ ذَٰلِكَ بِأَنَّهُمْ قَالُوا۟ لَن تَمَسَّنَا ٱلنَّارُ إِلَّآ أَيَّامًۭا مَّعْدُودَٰتٍۢ ۖ وَغَرَّهُمْ فِى دِينِهِم مَّا كَانُوا۟ يَفْتَرُونَ ﴾
“simply because they claim, "The fire will most certainly not touch us for more than a limited number of days": and thus the false beliefs which they invented have [in time] caused them to betray their faith.”
(That) opposition, denial and punishment (is because they say: The Fire will not touch us) in the Hereafter (save for a certain number of days) about 40 days. A group from among the Jews said: the Fire will not touch us except for a limited number of days: seven days of days of the Hereafter-each day equalling a thousand years-as punishment for the days in which our forefathers worshipped the calf. (That which they used to invent has deceived them) their lie about not being punished; it is also said this refers to their claim that punishment shall be postponed (regarding their religion) i.e. their firm adherence to their religion: Judaism.