In verse 110, it was said that among the people of the Book there are those who believe, yet most of them are disbelievers. Details appear in the present verse which gives a complementary profile of those who believed from among the people of the Book, and by becoming Muslims, they adopted the distinguishing hallmarks of the Faith that go to make believers the best of communities.

Soon after praising those who had embraced Islam from among the people of the Book, the text censures those of them who did not embrace Islam and insisted on retaining their stance of disbelief, not realizing that their wealth and their children will be unable to save them from the punishment of Allah and Hell shall be their eternal abode.

Verse 117 declares through a similitude that disbelievers simply waste what they spend in this worldly life, for belief in Islam is a pre-condition in order that such spendings be acceptable with Allah, of whatever sort they may be. The similitude stresses the fact that disbelievers inflict this injustice upon themselves when their spendings go to waste in this world and remain rewardless in the Hereafter. If they were not to wrong themselves, if they were to embrace Islam, they would have been like other Muslims who, on suffering a worldly loss, are compensated by Allah through reward and forgiveness of sins, as reported in ahadith.