Overall meaning : The Almighty mentions that He has indeed heard the statements of the Jews who dared to openly insult Allah by audaciously saying He is poor—High is He exalted above their blasphemies—and they are rich, avowing He will record what they have said, as well as their approving their predecessors’ unjust killing of His prophets, and that He will take them to task for all that and will say to them after having them thrown into the Fire: ‘Now taste the torment of burning you justly deserve for your wicked deeds! Never does Allah do the least wrong to His creatures.’
These very Jews falsely claim that God Almighty has commanded them not to believe in any messenger unless he brings them an offering to be consumed by fire; therefore, Allah instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to refute such claim by saying to them: Messengers were sent to Your Jewish predecessors with numerous miracles as well as with burnt offerings, which you have asked for. Why, then, did they kill them if your claim that Allah commanded you to believe only in messengers who bring them a burnt offering is true?!
Allah, Glorified and Exalted be He, then comforts His Messenger, Muhammad, may Allah bless him and grant him peace, telling him not to feel distressed if these Jews deny him and accuse him of lying, for messengers before him were also denied and charged with imposture, although they came with astounding miracles and divinely revealed scriptures.