﴿ وَإِنَّ مِنْ أَهْلِ ٱلْكِتَٰبِ لَمَن يُؤْمِنُ بِٱللَّهِ وَمَآ أُنزِلَ إِلَيْكُمْ وَمَآ أُنزِلَ إِلَيْهِمْ خَٰشِعِينَ لِلَّهِ لَا يَشْتَرُونَ بِـَٔايَٰتِ ٱللَّهِ ثَمَنًۭا قَلِيلًا ۗ أُو۟لَٰٓئِكَ لَهُمْ أَجْرُهُمْ عِندَ رَبِّهِمْ ۗ إِنَّ ٱللَّهَ سَرِيعُ ٱلْحِسَابِ ﴾

“And, behold, among the followers of earlier revelation there are indeed such as [truly] believe in God, and in that which has been bestowed from on high upon you as well as in that which has been bestowed upon them. Standing in awe of God, they do not barter away God's messages for a trifling gain. They shall have their reward with their Sustainer - for, behold, God is swift in reckoning!”

Mentioned in verses previous to this were some prayers made by good believers. The first verse (195) appearing above reports that these prayers have been accepted and believers have been given the good news that great rewards have been marked for their good deeds. In the second and third verses (196-197), Muslims have been instructed not to be deceived by the apparent affluence and worldwide maneuvering of disbelievers for this is transitory and the punishment which follows in its wake is eternal. The fourth verse (198) reasserts the promise of the lasting blessings of Paradise for Muslims who always keep fearing Allah. The fifth verse (199) particularly mentions the great reward that awaits those Muslims who used to be from among the People of the Book but chose to embrace Islam as their faith. Commentary While explaining the statement لَأُكَفِّرَ‌نَّ عَنْهُمْ سَيِّئَاتِهِمْ (I shall certainly write off their evil deeds) in Verse 195, Maulana Ashraf Ali Thanavi (رح) has restricted it to the forgiveness of sins and shortcomings relating to the fulfillment of the rights of Allah. The reason is that the Holy Prophet ﷺ has said in Hadith that debts are not included under the purview of this verse. The rule is that the person concerned or his heirs should pay off the debt or have it forgiven. There is no other alternative in this case unless Allah Almighty is especially generous for someone and puts it in the heart of the wronged party that they should relent and forgive. This would, then, be a different matter. In fact, with some, this would also be the case. So, let us keep in mind that all sins are forgiven following Hijrah (Emigration) and Shahadah (Surrendering life in the way of Allah, martyrdom) but the forgiveness of debts and other rights of people (Huququl-` Ibad) has not been promised.