Muhammad bin Ishaq and others, including Al-`Awfi who reported it from Ibn `Abbas, said; "These Ayat were revealed about the clergy of the People of the Scriptures who embraced the faith. For instance, there is `Abdullah bin Salam, Asad bin `Ubayd, Tha`labah bin Sa`yah, Usayd bin Sa`yah, and so forth. This Ayah means that those among the People of the Book whom Allah rebuked earlier are not at all the same as those among them who embraced Islam. Hence Allah's statement,

﴿لَيْسُواْ سَوَآءً﴾

(Not all of them are alike) ﴿3:113﴾.''

Therefore, these two types of people are not equal, and indeed, there are believers and also criminals among the People of the Book, just as Allah said,

﴿مِّنْ أَهْلِ الْكِتَـبِ أُمَّةٌ قَآئِمَةٌ﴾

(a party of the People of the Scripture stand for the right) for they implement the Book of Allah, adhere to His Law and follow His Prophet Muhammad . Therefore, this type is on the straight path,

﴿يَتْلُونَ ءَايَـتِ اللَّهِ ءَانَآءَ الَّيْلِ وَهُمْ يَسْجُدُونَ﴾

(they recite the verses of Allah during the hours of the night, prostrating themselves in prayer.)

They often stand in prayer at night for Tahajjud, and recite the Qur'an in their prayer,

﴿يُؤْمِنُونَ بِاللَّهِ وَالْيَوْمِ الاٌّخِرِ وَيَأْمُرُونَ بِالْمَعْرُوفِ وَيَنْهَوْنَ عَنِ الْمُنْكَرِ وَيُسَـرِعُونَ فِى الْخَيْرَتِ وَأُوْلَـئِكَ مِنَ الصَّـلِحِينَ ﴾

(They believe in Allah and the Last Day; they enjoin Al-Ma`ruf and forbid Al-Munkar; and they hasten in (all) good works; and they are among the righteous) ﴿3: 114﴾.

This is the same type of people mentioned at the end of the Surah;

﴿وَإِنَّ مِنْ أَهْلِ الْكِتَـبِ لَمَن يُؤْمِنُ بِاللَّهِ وَمَآ أُنزِلَ إِلَيْكُمْ وَمَآ أُنزِلَ إِلَيْهِمْ خَـشِعِينَ للَّهِ﴾

(And there are, certainly, among the People of the Scripture (Jews and Christians), those who believe in Allah and in that which has been revealed to you, and in that which has been revealed to them, humbling themselves before Allah.) ﴿3:199﴾.

Allah said here,

﴿وَمَا يَفْعَلُواْ مِنْ خَيْرٍ فَلَنْ يُكْفَروهُ﴾

(And whatever good they do, nothing will be rejected of them;) ﴿3:115﴾ meaning, their good deeds will not be lost with Allah. Rather, He will award them the best rewards,

﴿وَاللَّهُ عَلِيمٌ بِالْمُتَّقِينَ﴾

(for Allah knows well the Muttaqin (the pious).) for no deed performed by any person ever escapes His knowledge, nor is any reward for those who do good deeds ever lost with Him. Allah mentions the disbelieving polytheists:

﴿لَن تُغْنِىَ عَنْهُمْ أَمْوَلُهُمْ وَلاَ أَوْلـدُهُم مِّنَ اللَّهِ شَيْئًا﴾

(neither their properties nor their offspring will avail them against Allah) ﴿3:116﴾. meaning, nothing can avert Allah's torment and punishment from striking them,

﴿وَأُوْلـئِكَ أَصْحَـبُ النَّارِ هُمْ فِيهَا خَـلِدُونَ﴾

(They are the dwellers of the Fire, therein they will abide.)