Allah chastises those who claim to believe in what Allah has sent down to His Messenger and to the earlier Prophets, yet they refer to other than the Book of Allah and the Sunnah of His Messenger for judgment in various disputes. It was reported that the reason behind revealing this Ayah was that a man from the Ansar and a Jew had a dispute, and the Jew said, "Let us refer to Muhammad to judge between us.'' However, the Muslim man said, "Let us refer to Ka`b bin Al-Ashraf (a Jew) to judge between us.'' It was also reported that the Ayah was revealed about some hypocrites who pretended to be Muslims, yet they sought to refer to the judgment of Jahiliyyah. Other reasons were also reported behind the revelation of the Ayah. However, the Ayah has a general meaning, as it chastises all those who refrain from referring to the Qur'an and Sunnah for judgment and prefer the judgment of whatever they chose of falsehood, which befits the description of Taghut here. This is why Allah said,

﴿ظٹظڈط±ظگظٹط¯ظڈظˆظ†ظژ ط£ظژظ† ظٹظژطھظژط­ظژط§ظƒظژظ…ظڈظˆط§ظ’ ط¥ظگظ„ظژظ‰ ط§ظ„ط·ظ‘ظژظ€ط؛ظڈظˆطھظگ﴾

(and they wish to go for judgment to the Taghut) until the end of the Ayah. Allah's statement,

﴿ظٹظژطµظڈط¯ظ‘ظڈظˆظ†ظژ ط¹ظژظ†ظƒظژ طµظڈط¯ظڈظˆط¯ط§ظ‹﴾

(turn away from you with aversion) means, they turn away from you in arrogance, just as Allah described the polytheists,

﴿ظˆظژط¥ظگط°ظژط§ ظ‚ظگظٹظ„ظژ ظ„ظژظ‡ظڈظ…ظڈ ط§طھظ‘ظژط¨ظگط¹ظڈظˆط§ظ’ ظ…ظژط¢ ط£ظژظ†ط²ظژظ„ظژ ط§ظ„ظ„ظ‘ظژظ‡ظڈ ظ‚ظژط§ظ„ظڈظˆط§ظ’ ط¨ظژظ„ظ’ ظ†ظژطھظ‘ظژط¨ظگط¹ظڈ ظ…ظژط§ ظˆظژط¬ظژط¯ظ’ظ†ظژط§ ط¹ظژظ„ظژظٹظ’ظ‡ظگ ط،ظژط§ط¨ظژط¢ط،ظژظ†ظژط§﴾

(When it is said to them: "Follow what Allah has sent down.'' They say: "Nay! We shall follow what we found our fathers following.'') This is different from the conduct of the faithful believers, whom Allah describes as,

﴿ط¥ظگظ†ظ‘ظژظ…ظژط§ ظƒظژط§ظ†ظژ ظ‚ظژظˆظ’ظ„ظژ ط§ظ„ظ’ظ…ظڈط¤ظ’ظ…ظگظ†ظگظٹظ†ظژ ط¥ظگط°ظژط§ ط¯ظڈط¹ظڈظˆط§ظ’ ط¥ظگظ„ظژظ‰ ط§ظ„ظ„ظ‘ظژظ‡ظگ ظˆظژط±ظژط³ظڈظˆظ„ظگظ‡ظگ ظ„ظگظٹظژط­ظ’ظƒظڈظ…ظژ ط¨ظژظٹظ’ظ†ظژظ‡ظڈظ…ظ’ ط£ظژظ† ظٹظژظ‚ظڈظˆظ„ظڈظˆط§ظ’ ط³ظژظ…ظگط¹ظ’ظ†ظژط§ ظˆظژط£ظژط·ظژط¹ظ’ظ†ظژط§﴾

(The only saying of the faithful believers, when they are called to Allah and His Messenger, to judge between them, is that they say: "We hear and we obey.'')