Al-Bukhari said that,
(And disagreed among yourselves as to the crime) means, "Disputed."
This is also the Tafsir of Mujahid. `Ata' Al-Khurasani and Ad-Dahhak said, "Disputed about this matter." Also, Ibn Jurayj said that,
(And (remember) when you killed a man and disagreed among yourselves as to the crime) means, some of them said, "You killed him," while the others said, "No you killed him." This is also the Tafsir of `Abdur-Rahman bin Zayd bin Aslam. Mujahid said that,
(But Allah brought forth that which you were Taktumun) means, "what you were hiding."
Allah said,
(So We said: "Strike him (the dead man) with a piece of it (the cow)") meaning, "any part of the cow will produce the miracle (if they struck the dead man with it)." We were not told which part of the cow they used, as this matter does not benefit us either in matters of life or religion. Otherwise, Allah would have made it clear for us. Instead, Allah made this matter vague, so this is why we should leave it vague. Allah's statement,
(Thus Allah brings the dead to life) means, "They struck him with it, and he came back to life." This Ayah demonstrates Allah's ability in bringing the dead back to life. Allah made this incident proof against the Jews that the Resurrection shall occur, and ended their disputing and stubbornness over the dead person.
Allah mentioned His bringing the dead back to life in five instances in Surat Al-Baqarah. First Allah said,
(Then We raised you up after your death). He then mentioned the story about the cow. Allah also mentioned the story of those who escaped death in their land, while they were numbering in the thousands. He also mentioned the story of the Prophet who passed by a village that was destroyed, the story of Abraham and the four birds, and the land that comes back to life after it has died. All these incidents and stories alert us to the fact that bodies shall again become whole, after they were rotten. The proof of Resurrection is also reiterated in Allah's statement,
(And a sign for them is the dead land. We give it life, and We bring forth from it grains, so that they eat thereof. And We have made therein gardens of date palms and grapes, and We have caused springs of water to gush forth therein. So that they may eat of the fruit thereof ـ and their hands made it not. Will they not then give thanks) (36:33-35).