Ikrimah (may Allah have mercy on him) says: When this verse was revealed: "And whoever seeks a religion other than Islam, it will never be accepted from him" [Surah Al Imran: 85], the Jews said: We are Muslims. So they were proven wrong in their claim, that is, the Messenger of Allah (peace and blessings be upon him) said to them: "Allah Almighty has made pilgrimage to the House obligatory upon the Muslims, for whoever is able to find a way to it." They said: "It is not obligatory upon us," and they refused to perform Hajj. So Allah Almighty said: "And whoever disbelieves, then indeed Allah is free of need of the worlds" [Surah Al Imran: 97]. Ikrimah (may Allah have mercy on him) said: Whoever from the people of the religions denies it, then Allah Almighty is free of need of the worlds.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصيام / 8607