An-Nisaa • EN-TAFSIR-IBN-ABBAS
﴿ مِّنَ ٱلَّذِينَ هَادُوا۟ يُحَرِّفُونَ ٱلْكَلِمَ عَن مَّوَاضِعِهِۦ وَيَقُولُونَ سَمِعْنَا وَعَصَيْنَا وَٱسْمَعْ غَيْرَ مُسْمَعٍۢ وَرَٰعِنَا لَيًّۢا بِأَلْسِنَتِهِمْ وَطَعْنًۭا فِى ٱلدِّينِ ۚ وَلَوْ أَنَّهُمْ قَالُوا۟ سَمِعْنَا وَأَطَعْنَا وَٱسْمَعْ وَٱنظُرْنَا لَكَانَ خَيْرًۭا لَّهُمْ وَأَقْوَمَ وَلَٰكِن لَّعَنَهُمُ ٱللَّهُ بِكُفْرِهِمْ فَلَا يُؤْمِنُونَ إِلَّا قَلِيلًۭا ﴾
“Among those of the Jewish faith there are some who distort the meaning of the [revealed] words, taking them out of their context and saying, [as it were,] "We have heard, but we disobey," and, "Hear without hearkening,” and, “Hearken thou unto us, (O Muhammad)” - thus making a play with their tongues, and implying that the [true] Faith is false. And had they but said, "We have heard, and we pay heed," and "Hear [us], and have patience with us," it would indeed have been for their own good, and more upright: but God has rejected them because of their refusal to acknowledge the truth - for it is in but few things that they believe.”
(Some of those who are Jews) Malik Ibn al-Sayf and his friends (change words from their context) they change the traits and description of Muhammad after these were exposited upon in the Torah, and then come to Muhammad (and say: �We hear) your words, O Muhammad (and disobey) your command, when he is not around them; and we (hear thou) O Muhammad (as one who heareth not� and �Listen to us!� distorting with their tongues and slandering religion. If they had said: �We hear) your saying, O Muhammad (and we obey) your command; (hear you) hear from us, (and look at us� it had been better for them) than their insults and defamation, (and more upright) and more correct. (But Allah hath cursed them) punishes them by making them pay the capitation tax (for their disbelief) as a punishment for their disbelief, (so they believe not, save a few) among them who have accepted Islam such as 'Abdullah Ibn Salam and his friends.