In this Ayah Allah criticizes the disbelieving People of the Book for refusing the truth, rejecting Allah's Ayat and hindering those who seek to believe from His path, although they know that what the Messenger was sent with is the truth from Allah. They learned this from the previous Prophets and honorable Messengers, may Allah's peace and blessings be on them all. They all brought the glad tidings and the good news of the coming of the unlettered, Arab, Hashimi Prophet from Makkah, the master of the Children of Adam, the Final Prophet and the Messenger of the Lord of heavens and earth. Allah has warned the People of the Book against this behavior, stating that He is Witness over what they do, indicating their defiance of the knowledge conveyed to them by the Prophets. They rejected, denied and refused the very Messenger whom they were ordered to convey the glad tidings about his coming. Allah states that He is never unaware of what they do, and He will hold them responsible for their actions, R

﴿يَوْمَ لاَ يَنفَعُ مَالٌ وَلاَ بَنُونَ ﴾

(The Day whereon neither wealth nor sons will avail) ﴿26:88﴾.

﴿يأَيُّهَا الَّذِينَ ءَامَنُواْ إِن تُطِيعُواْ فَرِيقاً مِّنَ الَّذِينَ أُوتُواْ الْكِتَـبَ يَرُدُّوكُم بَعْدَ إِيمَـنِكُمْ كَـفِرِينَ - وَكَيْفَ تَكْفُرُونَ وَأَنْتُمْ تُتْلَى عَلَيْكُمْ ءَايَـتُ اللَّهِ وَفِيكُمْ رَسُولُهُ وَمَن يَعْتَصِم بِاللَّهِ فَقَدْ هُدِىَ إِلَى صِرَطٍ مّسْتَقِيمٍ ﴾

(100. O you who believe! If you obey a group of those who were given the Scripture (Jews and Christians), they would (indeed) render you disbelievers after you have believed!) (101. And how would you disbelieve, while unto you are recited the verses of Allah, and among you is His Messenger And whoever depends upon Allah, then he is indeed guided to the right path.)