Allah said,

﴿أَفَتَطْمَعُونَ﴾

(Do you covet) O believers,

﴿أَن يُؤْمِنُواْ لَكُمْ﴾

(That they will believe in your religion) meaning, that these people would obey you They are the deviant sect of Jews whose fathers witnessed the clear signs but their hearts became hard afterwards. Allah said next,

﴿وَقَدْ كَانَ فَرِيقٌ مِّنْهُمْ يَسْمَعُونَ كَلَـمَ اللَّهِ ثُمَّ يُحَرِّفُونَهُ﴾

(Inspite of the fact that a party of them (Jewish rabbis) used to hear the Word of Allah (the Tawrah), then they used to change it) meaning, distort its meaning,

﴿مِن بَعْدِ مَا عَقَلُوهُ﴾

(after they understood it). They understood well, yet they used to defy the truth,

﴿وَهُمْ يَعْلَمُونَ﴾

(knowingly), being fully aware of their erroneous interpretations and corruption. This statement is similar to Allah's statement,

﴿فَبِمَا نَقْضِهِم مِّيثَـقَهُمْ لَعنَّـهُمْ وَجَعَلْنَا قُلُوبَهُمْ قَاسِيَةً يُحَرِّفُونَ الْكَلِمَ عَن مَّوَضِعِهِ﴾

(So, because of their violation of their covenant, We cursed them and made their hearts grow hard. They change the words from their (right) places) (5:13).

Qatadah commented that Allah's statement;

﴿ثُمَّ يُحَرِّفُونَهُ مِن بَعْدِ مَا عَقَلُوهُ وَهُمْ يَعْلَمُونَ﴾

(Then they used to change it knowingly after they understood it) "They are the Jews who used to hear Allah's Words and then alter them after they understood and comprehended them.'' Also, Mujahid said, "Those who used to alter it and conceal its truths; they were their scholars.'' Also, Ibn Wahb said that Ibn Zayd commented,

﴿يَسْمَعُونَ كَلَـمَ اللَّهِ ثُمَّ يُحَرِّفُونَهُ﴾

(used to hear the Word of Allah (the Tawrah), then they used to change it) "They altered the Tawrah that Allah revealed to them, making it say that the lawful is unlawful and the prohibited is allowed, and that what is right is false and that what is false is right. So when a person seeking the truth comes to them with a bribe, they judge his case by the Book of Allah, but when a person comes to them seeking to do evil with a bribe, they take out the other (distorted) book, in which it is stated that he is in the right. When someone comes to them who is not seeking what is right, nor offering them bribe, then they enjoin righteousness on him. This is why Allah said to them,

﴿أَتَأْمُرُونَ النَّاسَ بِالْبِرِّ وَتَنسَوْنَ أَنفُسَكُمْ وَأَنتُمْ تَتْلُونَ الْكِتَـبَ أَفَلاَ تَعْقِلُونَ ﴾

(Enjoin you Al-Birr (piety and righteousness and every act of obedience to Allah) on the people and you forget (to practise it) yourselves, while you recite the Scripture (the Tawrah)! Have you then no sense) (2:44)''