Overall meaning : Allah Almighty tells about the worldly conduct and transactions of the People of the Book, stating that some of them are so trustworthy that if you entrust them with a heap of gold, they will return it to you intact; but there are others of them who are so faithless that if you entrust them with a single dinar, they will not return it to you unless you keep demanding it from them with great urgency.
The reason for their dishonesty and unjust usurpation of other people’s property, Allah explains, is their unfounded claim that they will incur no sin whatsoever nor will they be taken to task if they do not return something which rightfully belongs to the Arabs, no matter how small it may be. In this case, they stand guilty of two sins: firstly, for dishonestly taking others’ property and, secondly, for claiming Allah has permitted them to do so. these are the blatant lies they have told about Allah, and they know very well that they are lying.
Then Allah disproves their claim, explaining that the truth is by no means what these liars falsely claim. He emphatically declares that the truly pious of them are indeed those who faithfully keep Allah’s covenant to believe Muhammad, may Allah bless him and grant him peace, to earnestly accept what he has brought from his Lord and to fear Allah by doing what He commands and avoiding what He forbids. For Allah does indeed love those who fear him and are mindful of Him.