Surah Al-Baqara (2) — Ayah 40

(Ayah 40) ➊ Before this, the invitation was to all people with { ”يٰۤاَيُّهَا النَّاسُ“ }, now there is a special address to the Children of Israel, because being People of the Book, they have more right to believe in the Prophet (peace be upon him). This address is sometimes by reminding them of the favors bestowed upon them, sometimes with rebuke for their evil deeds, and sometimes with mention of the punishments given to them for their disobedience. From here up to verse one hundred and forty-seven, there is mention of ten favors upon them, their ten evil deeds, and the ten punishments given to them. (Al-Tashil)
➋ Israel is the second name or title of Yaqub (peace be upon him), which means the servant of Allah. Therefore, his descendants are called the Children of Israel. Among the Children of Israel, the first prophet is Yusuf (peace be upon him) and the last prophet is Isa (peace be upon him). (Qurtubi)
➌ The Children of Israel of the time of the Messenger of Allah (peace be upon him) were reminded of these things, even though all this happened to the previous Children of Israel, because the favors upon their elders were also favors upon them, and they were still following in the footsteps of their elders in their bad habits. Along with the previous Children of Israel, the evil deeds of the Children of Israel present in your time were also mentioned, such as disbelief despite recognizing the Messenger of Allah (peace be upon him), distortion of the Book of Allah, enmity with Jibril (peace be upon him), practicing magic, killing one another, etc. The purpose of mentioning the conditions of the Children of Israel in such detail is also so that the Ummah of Muhammad (peace be upon him) may avoid these evil deeds and remain fearful of their consequences.
➍ { نِعْمَتِی:} Although this word is singular, the genus is meant, which includes all blessings.
➎ {وَ اَوْفُوْا بِعَهْدِيْۤ: } The details of this covenant are not mentioned here; the details of this covenant are present in Surah Al-Ma'idah (12). According to that, their covenant with Allah Almighty was that you will establish prayer and give zakah and believe in My messengers (among whom is Muhammad, peace be upon him), help them, and give Allah a good loan, and Allah's covenant with them was that I will be with you and remove your sins from you and admit you into gardens (Paradise).
➏ {وَ اِيَّايَ فَارْهَبُوْنِ:} The meaning of { ”اِيَّايَ“ } is "especially from Me." { ”فَارْهَبُوْنِ“ } was originally {”فَارْهَبُوْنِيْ“}. The "ya" was omitted; its meaning is also "fear Me." Because after "especially from Me" it is again said "fear Me," it is translated as "fear only Me." Otherwise, after "especially," the word "Me" would have been sufficient, there would have been no need for "only Me."

40. 1. Isra'il (meaning Abdullah) was the title of Hazrat Yaqub (علیہ السلام). The Jews are called Banu Isra'il, meaning the descendants of Yaqub (علیہ السلام). Because Hazrat Yaqub (علیہ السلام) had twelve sons, from whom the twelve tribes of the Jews were formed, and among them were many prophets and messengers. The Jews held a special status in Arabia due to their past history and their association with knowledge and religion, so they are being reminded of the past divine favors and told that you should fulfill that covenant of Mine which was taken from you regarding the Prophethood of the Last Prophet and having faith in him. If you fulfill this covenant, then I will fulfill My promise that those burdens will be lifted from you which were imposed as punishment due to your mistakes and shortcomings, and you will be granted honor once again. And fear Me, for I can keep you continuously in that humiliation and disgrace in which you are afflicted and your forefathers were also afflicted.

O Children of Israel! [59] Remember My favors which I bestowed upon you. Fulfill your covenant with Me [60], and I will fulfill My covenant with you. And fear only Me.

[59]
The Beginning of the Address to the Children of Israel:

From here, the direction of the address turns from the general public to the Children of Israel, which continues up to the fourteenth ruku. The Jews were abundantly settled in Madinah. Since, from Sayyiduna Ishaq ؑ onwards, nearly four thousand prophets had come among them, their knowledge and excellence were held in awe by all the Arabs. Allah Almighty had bestowed countless favors upon them. However, after some time, many faults developed among them. Due to their scholarly superiority and out of jealousy that the coming Prophet was not from the descendants of Ishaq ؑ, they refused to accept the invitation of Islam. Thus, in the following verses, their detailed mention is coming. The meaning of Israel is "Abdullah" (servant of Allah), and it was the title of Yaqub ؑ. By Bani Israel is meant his descendants or the Jewish nation, for whom the Torah was revealed.

[60]
The Children of Israel's Treatment of the Book of Allah:

The covenant was that you would adhere to the commands of the Torah, and that you would believe in and support any prophet I send, and Allah's covenant was that the land of Shaam would remain under your control. The Children of Israel accepted this agreement, but later did not remain steadfast upon it; they acted with ill intent, gave wrong verdicts in exchange for bribes, concealed the truth. Instead of obeying the coming prophets, they even killed some of them, established their own rule, and wherever there was a description of the Messenger of Allah ﷺ in the Torah, they altered it as well.