Al-Jumu'a • EN-TAFSIR-IBN-ABBAS
﴿ مَثَلُ ٱلَّذِينَ حُمِّلُوا۟ ٱلتَّوْرَىٰةَ ثُمَّ لَمْ يَحْمِلُوهَا كَمَثَلِ ٱلْحِمَارِ يَحْمِلُ أَسْفَارًۢا ۚ بِئْسَ مَثَلُ ٱلْقَوْمِ ٱلَّذِينَ كَذَّبُوا۟ بِـَٔايَٰتِ ٱللَّهِ ۚ وَٱللَّهُ لَا يَهْدِى ٱلْقَوْمَ ٱلظَّٰلِمِينَ ﴾
“THE PARABLE of those who were graced with the burden of the Torah, and thereafter failed to bear this burden, is that of an ass that carries a load of books [but cannot benefit from them]. Calamitous is the parable of people who are bent on giving the lie to God's messages - for God does not bestow His guidance upon such evildoing folk!”
(The likeness) the description (of those who are entrusted with the Law of Moses) of those who were commanded to apply that which is in the Torah; i.e. they were commanded to reveal the traits and description of Muhammad (pbuh) in the Torah, (yet apply it not) yet act not upon what they were commanded, i.e. they did not reveal the traits and description of Muhammad (pbuh) in the Torah, (is as the likeness of the ass carrying books) the ass does not benefit from the books it carries and, similarly, the Jews will not benefit from the Torah. (Wretched is the likeness of folk who deny the revelations of Allah) Muhammad (pbuh) and the Qur'an. This refers to the Jews. (And Allah guideth not) to His religion (wrong-doing folk) the Jews; those who are to die following Judaism, as it is in Allah's pre-eternal knowledge.