Overall meaning : The Almighty swears and emphatically declares that the Christians, who claim that Allah is the Messiah, son of Mary, have fallen into unbelief as a result of making such assertion. Then He instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to say to them, by way of reproach: Who could prevent Allah, if He so willed, from destroying the Messiah, son of Mary, his mother and everyone else on earth, for that matter? No one could possibly protect himself from destruction if Allah so desires, for nothing can resist His power or frustrate His will, and the Messiah and his mother are just like the rest of all His creatures, hence the untruth of the divinity of anyone other than Allah, who is the sole and only true God. To Him alone belongs the sovereignty of the heavens and the earth and all that is between them. He creates whatever He wills, has full power over all things and nothing can ever frustrate His purposes.
Allah Almighty then states that both the Jews and Christians claim that they are so close to Him as to be in the position of His children and beloved ones. In response to this false claim, He instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to say to them: If the truth is what you claim it to be, then why does He punish you for the sins that you commit?! By no means is the truth what you claim it to be! You are but human beings among those He has created. He forgives whom He pleases and punishes whom He pleases. He has sovereignty over the heavens and the earth and all that lies between them, and all will be returned to Him in the hereafter, and He will repay all of them according to their actions.
Then, addressing the Jews and Christians, He tells them that His Messenger, Muhammad, may Allah bless him and grant him peace, has come to them to show them the right path and true religion and to make the truth clear to them at a time when it is most needed, after a long interval which saw no messengers. He has sent him, He explains, so that they will have no excuse and complain saying that no one has come to give them joyful tidings or to warn them. Now, Allah declares, Muhammad, may Allah bless him and grant him peace, has come to them as a bearer of glad tidings and a warner, stating that He has power over all things and nothing whatsoever can frustrate His plans, including His ability to create Jesus, peace be upon him, by creating him with a mother but without a father, as well as His ability to destroy him together with his mother and everyone else on earth.