Overall meaning : Almighty Allah forbids the believers from taking for allies, supporters and trusted confidants their enemies who make a mockery and sport of their faith, from among the Jews and Christians and the rest of unbelievers, and commands them to be mindful of Him by doing what He commands and avoiding what He forbids if they are true believers.
Then He makes mention of some of the ways these unbelievers from among the Jews and the Christians and idolaters deride Islam, saying that when they hear the call to prayer, they take it for a mockery and sport and states that they only do so because they are devoid of understanding.
The Almighty then instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to say to the Jews and Christians: People of the Book, because of your feelings of hostility and enmity towards us, you resent us only because we believe in Allah and the Qur’an that has been sent down to us and the divine books, such as the Torah and the Gospel, that were sent down before and because most of you are transgressors and obstinately disobedient.
He further instructs him to say to them: Shall I inform you a worse people with Allah on the Day of Resurrection than what you think of us? Those whom Allah has excluded from His mercy, who have incurred His wrath, some of whom He turned into apes and pigs, and those who worship false deities. These are far worse in this life and the hereafter than what you think of us. Those whose descriptions are listed by God are evil in this world and in the hereafter of believers who have denounced their faith and have gone further astray from the right way.
Allah then informs the believers that when the hypocrites among the Jews come to them they feign faith and hypocritically say to them they are believers, while in fact they doggedly adhere to unbelief: they come unbelievers and depart unbelievers, never benefiting from the knowledge Muslims have, nor taking what they preach seriously. Allah is fully aware of all that they conceal.