إِنَّ ٱلَّذِينَ كَفَرُوا۟ لَن تُغْنِىَ عَنْهُمْ أَمْوَٰلُهُمْ وَلَآ أَوْلَٰدُهُم مِّنَ ٱللَّهِ شَيْـًۭٔا ۖ وَأُو۟لَٰٓئِكَ أَصْحَٰبُ ٱلنَّارِ ۚ هُمْ فِيهَا خَٰلِدُونَ
Indeed, those who disbelieve - never will their wealth or their children avail them against Allah at all, and those are the companions of the Fire; they will abide therein eternally.
Translation · Saheeh International
Ibn Kathīr (abridged)
Virtues of the People of the Scriptures Who Embrace Islam
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 سَوَاء ...
Not all of them are alike."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 الْكِتَابِ أُمَّةٌ قَآئِمَةٌ ...
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