This Ayah discourages and forbids taking the enemies of Islam and its people, such as the People of the Book and the polytheists, as friends. These disbelievers mock the most important acts that any person could ever perform, the honorable, pure acts of Islam which include all types of good for this life and the Hereafter. They mock such acts and make them the subject of jest and play, because this is what these acts represent in their misguided minds and cold hearts. Allah said;

﴿مِّنَ الَّذِينَ أُوتُواْ الْكِتَـبَ مِن قَبْلِكُمْ وَالْكُفَّارَ﴾

(from those who received the Scriptures before you and (nor) the disbelievers...) This is to clarify the particular category (of disbelievers). As Allah said,

﴿فَاجْتَنِبُواْ الرِّجْسَ مِنَ الاٌّوْثَـنِ﴾

(So shun the evil of the idols...) ﴿22:30﴾ So some recited it "Kuffari'', making it an object of the preposition, and others recited it "Kuffara'', making it a predicate noun;

﴿لاَ تَتَّخِذُواْ الَّذِينَ اتَّخَذُواْ دِينَكُمْ هُزُواً وَلَعِباً مِّنَ الَّذِينَ أُوتُواْ الْكِتَـبَ مِن قَبْلِكُمْ﴾

(Take not as friends those who take your religion for a mockery and fun from those who received the Scriptures before you...) with the meaning of "nor'',

﴿وَالْكُفَّارَ أَوْلِيَآءَ﴾

(nor the disbelievers as friends) That is, do not take these people nor those people as friends. The meaning here of "Kuffar'' ﴿disbelievers﴾ is idolators. Similarly, Ibn Jarir recorded that in the recitation of Ibn Mas`ud ﴿in place of "Kuffar'' he recited it: "and those who commit Shirk. Allah's statement,

﴿وَاتَّقُواْ اللَّهَ إِن كُنتُم مُّؤْمِنِينَ﴾

(And have Taqwa of Allah if you indeed are true believers.) means, fear Allah and do not take the enemies of you and your religion as friends, if you believe in Allah's Law and religion that these people mocked and jested about. Allah said in another Ayah,

﴿لاَّ يَتَّخِذِ الْمُؤْمِنُونَ الْكَـفِرِينَ أَوْلِيَآءَ مِن دُونِ الْمُؤْمِنِينَ وَمَن يَفْعَلْ ذَلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَىْءٍ إِلاَ أَن تَتَّقُواْ مِنْهُمْ تُقَـةً وَيُحَذِّرْكُمُ اللَّهُ نَفْسَهُ وَإِلَى اللَّهِ الْمَصِيرُ ﴾

(Let not the believers take the disbelievers as friends instead of the believers, and whoever does that, will never be helped by Allah in any way, except if you indeed fear a danger from them. And Allah warns you against Himself, and to Allah is the final return.)