لَيْسُواْ سَوَآءً مِّنْ أَهْلِ الْكِتَـبِ أُمَّةٌ قَآئِمَةٌ يَتْلُونَ ءَايَـتِ اللَّهِ ءَانَآءَ الَّيْلِ وَهُمْ يَسْجُدُونَ - يُؤْمِنُونَ بِاللَّهِ وَالْيَوْمِ الاٌّخِرِ وَيَأْمُرُونَ بِالْمَعْرُوفِ وَيَنْهَوْنَ عَنِ الْمُنْكَرِ وَيُسَـرِعُونَ فِى الْخَيْرَتِ وَأُوْلَـئِكَ مِنَ الصَّـلِحِينَ - وَمَا يَفْعَلُواْ مِنْ خَيْرٍ فَلَنْ يُكْفَروهُ وَاللَّهُ عَلِيمٌ بِالْمُتَّقِينَ - إِنَّ الَّذِينَ كَفَرُواْ لَنْ تُغْنِىَ عَنْهُمْ أَمْوَلُهُمْ وَلاَ أَوْلَـدُهُمْ مِّنَ اللَّهِ شَيْئاً وَأُوْلَـئِكَ أَصْحَـبُ النَّارِ هُمْ فِيهَا خَـلِدُونَ - مَثَلُ مَا يُنْفِقُونَ فِى هِـذِهِ الْحَيَوةِ الدُّنْيَا كَمَثَلِ رِيحٍ فِيهَا صِرٌّ أَصَابَتْ حَرْثَ قَوْمٍ ظَلَمُواْ أَنفُسَهُمْ فَأَهْلَكَتْهُ وَمَا ظَلَمَهُمُ اللَّهُ وَلَـكِنْ أَنفُسَهُمْ يَظْلِمُونَ
113. Not all of them are alike; a party of the People of the Scripture stand for the right, they recite the verses of Allah during the hours of the night, prostrating themselves in prayer. 114. 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. 115. And whatever good they do, nothing will be rejected of them; for Allah knows well the Muttaqin (the pious). 116. Surely, those who disbelieve, neither their properties nor their offspring will avail them against Allah. They are the dwellers of the Fire, therein they will abide. 117. The parable of what they spend in this world is that of a wind of Sir; it struck the harvest of a people who did wrong against themselves and destroyed it. Allah wronged them not, but they wronged themselves.
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,