Allah tells us about His Book and the guidance, proof and criterion between right and wrong that it contains. He tells us about the Children of Israel, who were the bearers of the Tawrah and Injil.
(most of that in which they differ.) such as their different opinions about `Isa. The Jews lied about him while the Christians exaggerated in praise for him, so the Qur'an came with the moderate word of truth and justice: that he was one of the servants of Allah, and one of His noble Prophets and Messengers, may the best of peace and blessings be upon him, as the Qur'an says:
(Such is `Isa, son of Maryam. (It is) a statement of truth, about which they doubt) (19:34).
(And truly, it is a guide and a mercy for the believers.) meaning, it is guidance for the hearts of those who believe in it, and a mercy to them. Then Allah says:
(Verily, your Lord will decide between them) meaning, on the Day of Resurrection,
(by His judgement. And He is the All-Mighty,) means, in His vengeance,
(the All-Knowing.) Who knows all that His servants do and say.
(So, put your trust in Allah;) in all your affairs, and convey the Message of your Lord.
(surely, you are on manifest truth.) meaning, you are following manifest truth, even though you are opposed by those who oppose you because they are doomed. The Word of your Lord has been justified against them, so that they will not believe even if all the signs are brought to them. Allah says:
(Verily, you cannot make the dead to hear) meaning, you cannot cause them to hear anything that will benefit them. The same applies to those over whose hearts is a veil and in whose ears is deafness of disbelief. Allah says:
(nor can you make the deaf to hear the call, when they flee, turning their backs. Nor can you lead the blind out of their error. You can only make to hear those who believe in Our Ayat, so they submit (became Muslims).) meaning, those who have hearing and insight will respond to you, those whose hearing and sight are of benefit to their hearts and who are humble towards Allah and to the Message that comes to them through the mouths of the Messengers, may peace be upon them.