Aal-i-Imraan • EN-TAFSIR-IBN-ABBAS
﴿ قُلْ يَٰٓأَهْلَ ٱلْكِتَٰبِ تَعَالَوْا۟ إِلَىٰ كَلِمَةٍۢ سَوَآءٍۭ بَيْنَنَا وَبَيْنَكُمْ أَلَّا نَعْبُدَ إِلَّا ٱللَّهَ وَلَا نُشْرِكَ بِهِۦ شَيْـًۭٔا وَلَا يَتَّخِذَ بَعْضُنَا بَعْضًا أَرْبَابًۭا مِّن دُونِ ٱللَّهِ ۚ فَإِن تَوَلَّوْا۟ فَقُولُوا۟ ٱشْهَدُوا۟ بِأَنَّا مُسْلِمُونَ ﴾
“Say: "O followers of earlier revelation! Come unto that tenet which we and you hold in common: that we shall worship none but God, and that we shall not ascribe divinity to aught beside Him, and that we shall not take human beings for our lords beside God." And if they turn away, then say: "Bear witness that it is we who have surrendered ourselves unto Him."”
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.