Sayyiduna Ibn Abbas (may Allah be pleased with them both) says: When this verse was revealed to the Messenger of Allah (peace and blessings be upon him): “And whether you disclose what is in your hearts or conceal it, Allah will call you to account for it.” (Al-Baqarah: 284), it was burdensome for the noble Companions (may Allah be pleased with them all). Then this verse was revealed: “He forgives whom He wills and punishes whom He wills.” Then (Allah) “will forgive whom He wills and punish whom He wills.” So this made them happy.
Hadith Referenceمعجم صغير للطبراني / كتاب التفسير و فضائل القرآن / 1107
Hadith Gradingمحدثین:صحيح
Hadith Takhrij«صحيح ، وأخرجه مسلم فى «صحيحه» برقم: 126، وابن حبان فى «صحيحه» برقم: 5069، والحاكم فى «مستدركه» برقم: 3150، 3151، والنسائي فى «الكبریٰ» برقم: 10993، والترمذي فى «جامعه» برقم: 2992، وأحمد فى «مسنده» برقم: 2099، 3128، والبزار فى «مسنده» برقم: 5113، والطبراني فى«الكبير» برقم: 10769، والطبراني فى «الصغير» برقم: 532، وابن أبى شيبة فى «مصنفه» برقم: 36677»
It is reported on the authority of Abu Hurairah (RA) that he heard the Messenger of Allah (ﷺ) say: I have been commanded to fight against people, till they testify to the fact that there is no god but Allah, and believe in me (that) I am the messenger (from the Lord) and in all that I have brought. And when they do it, their blood and riches are guaranteed protection on my behalf except where it is justified by law, and their affairs rest with Allah.
Shaykh Maulana Abdul Aziz Alvi
Hadith Commentary:Benefits and Issues: In this hadith, along with the testimony of "La ilaha illallah" (There is no deity except Allah), there is also mention of belief in the messengership of the Messenger of Allah (sallallahu alayhi wa sallam) and in the guidance and religion brought by him. This is a clear indication and evidence that the testimony of "La ilaha illallah" is the title of the entire religion, and the establishment of "La ilaha illallah" means accepting the religion of Islam.
Source: Tuhfat al-Muslim: Commentary on Sahih Muslim, Page: 126