Overall meaning : In these , Allah Almighty disapproves of those who seek a religion other than His religion, with which He has sent His Messenger Muhammad, may Allah bless him and grant him peace. He says: Are they seeking a religion and a law other than Allah’s, when all those in the heavens and the earth have submitted to Him, willingly (such as the angels, the prophets and the believers) and unwillingly (such as the unbelievers)? And to Him they will all be returned after death, and He will repay them in full according to their deeds.
Then, addressing His Messenger, may Allah bless him and grant him peace, He instructs him to say to them if they desire other than Allah’s religion: We believe in Allah and the Qur’an and the Sunnah He has sent down to us; and in what He sent down to His prophets Abraham, Ishmael, Isaac, Jacob and the prophets in the Israelites’ tribes that were descended from the twelves sons of Jacob. We also believe in the Torah and the Gospel and the signs and miracles with which Allah supported Moses and Jesus; and in what was given to all the prophets by their Lord. We believe in all of them; we do not make a distinction between any of them in faith, and to Him we have surrendered ourselves both inwardly and outwardly.
Allah Almighty then points out that whoever seeks a religion other than Islam will have it rejected, as He will not accept any religion but Islam; and in the next world he will suffer a great loss and be among the losers.