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The particular reference in this passage, according to Baidhawi is to Walid ibn Mugaira, who bargained with a Quraish Pagan for a certain sum if the latter would take upon himself the sins of Walid. He paid a part of the sum but withheld the rest. The general application that concerns us is threefold: (1) if we accept Islam, we must accept it whole-heartedly and not look back to Pagan superstitions; (2) we cannot play fast and loose with our promises and (3) no man can bargain about spiritual matters for he cannot see what his end will be unless he follows the law of Allah, which is the law of righteousness.