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Surah 3. Aal-Imran
Ayah 75 - 76
٧٥. وَمِنْ أَهْلِ ٱلْكِتَـٰبِ مَنْ إِن تَأْمَنْهُ بِقِنطَارٍ يُؤَدِّهِۦٓ إِلَيْكَ وَمِنْهُم مَّنْ إِن تَأْمَنْهُ بِدِينَارٍ لَّا يُؤَدِّهِۦٓ إِلَيْكَ إِلَّا مَا دُمْتَ عَلَيْهِ قَآئِمًا ۗ ذَٰلِكَ بِأَنَّهُمْ قَالُوا۟ لَيْسَ عَلَيْنَا فِى ٱلْأُمِّيِّـۧنَ سَبِيلٌ وَيَقُولُونَ عَلَى ٱللَّهِ ٱلْكَذِبَ وَهُمْ يَعْلَمُونَ
٧٦. بَلَىٰ مَنْ أَوْفَىٰ بِعَهْدِهِۦ وَٱتَّقَىٰ فَإِنَّ ٱللَّهَ يُحِبُّ ٱلْمُتَّقِينَ
75. Among the People of the Scripture is he who, if entrusted with a Qintar (a great amount of wealth), will readily pay it back; and among them there is he who, if entrusted with a single silver coin, will not repay it unless you constantly stand demanding, because they say: "There is no blame on us to betray and take the properties of the illiterates (Arabs).'' But they tell a lie against Allah while they know it. 76. Yes, whoever fulfills his pledge and fears Allah much; verily, then Allah loves the Muttaqin (the pious).
Allah states that there are deceitful people among the Jews. He also warns the faithful against being deceived by them, because some of them,
(if entrusted with a Qintar (a great amount)) of money,
(will readily pay it back;) This Ayah indicates that this type would likewise give what is less than a Qintar, as is obvious. However,
(and among them there is he who, if entrusted with a single silver coin, will not repay it unless you constantly stand demanding,) and insisting on acquiring your rightful property. If this is what he would do with one Dinar, then what about what is more than a Dinar We mentioned the meaning of Qintar in the beginning of this Surah, while the value of Dinar is well known. Allah's statement,
(because they say: "There is no blame on us to betray and take the properties of the illiterates (Arabs).'') means, what made them reject the truth (or what they owed) is that they said, "There is no harm in our religion if we eat up the property of the unlettered ones, the Arabs, for Allah has allowed it for us.'' Allah replied,
(But they tell a lie against Allah while they know it.) for they invented this lie and word of misguidance. Rather, Allah would not allow this money for them unless they had a right to it.
`Abdur-Razzaq recorded that Sa`sa`ah bin Yazid said that a man asked Ibn `Abbas, "During battle, we capture some property belonging to Ahl Adh-Dhimmah, such as chickens and sheep.'' Ibn `Abbas said, "What do you do in this case'' The man said, "We say that there is no sin (if we confiscate them) in this case.'' He said, "That is what the People of the Book said,
(There is no blame on us to betray and take the properties of the illiterates (Arabs).)
Verily, if they pay the Jizyah, then you are not allowed their property, except when they willingly give it up.''
Allah then said,
(Yes, whoever fulfills his pledge and fears Allah much,) fulfills his promise and fears Allah among you, O People of the Book, regarding the covenant Allah took from you to believe in Muhammad when he is sent, just as He took the same covenant from all Prophets and their nations. Whoever avoids Allah's prohibitions, obeys Him and adheres to the Shari`ah that He sent with His Final Messenger and the master of all mankind.
(verily, then Allah loves the Muttaqin.)