At-Taubah 27–36
The polytheists are forbidden to approach the Sacred Mosque, the People of the Book who submit and pay jizyah must be protected, then the beliefs and behavior of some of their leaders are exposed and four months are determined in which fighting is forbidden.
Verse 27 still continues the discussion of the previous verses. For those who mistakenly think victory is because of large numbers (quantity), not because of Allah alone, then hasten to repent. Allah will surely accept repentance.
Verses 28 and 29 explain the status of the Mecca polytheists and the action that must be taken toward the disbelievers. Allah calls believers to realize that the polytheists are unclean (their beliefs are corrupt). Therefore, after the conquest of Mecca, they are not permitted to approach the Sacred Mosque for any reason, including trade. Unless they embrace Islam. If the believers fear their income will decrease after the polytheists are no longer allowed to approach the commercial center around the Sacred Mosque, then Allah will bestow His bounty upon them, because Allah is All-Knowing and All-Wise.
Similarly with the People of the Book who still do not believe in Allah, in the Last Day, do not make unlawful what Allah and His Messenger have made unlawful, and refuse to embrace Islam. If they are subdued and pay jizyah (compensation for public services to them), then it is obligatory to protect them well.
Verses 30 and 31 explain that the beliefs of the Mecca polytheists are the same as the Jews and Christians in associating partners with Allah. The Jews associate Uzair with Allah and the Christians associate Isa al-Masih with Allah. They believe that Uzair and al-Masih are the sons of Allah. This belief is not based on knowledge and guidance from Allah, but merely following the sayings of the disbelievers before them.
Moreover, the Jews and Christians make their scholars and priests, including al-Masih son of Maryam, as gods alongside Allah. Yet they were not commanded except to worship the One God. Surely there is no deity worthy of worship except Allah. Glory be to Allah from what they associate with Him.
Still continuing the behavior of the People of the Book; Jews and Christians who associate partners with Allah with Uzair and Isa al-Masih. In verses 32-35, Allah exposes the secrets of their crimes against Allah's religion, including Islam which was entrusted to Muhammad (peace and blessings be upon him), the behavior of most of their scholars, and the punishment Allah will give in the Hereafter so it becomes a lesson for the community of Prophet Muhammad (peace and blessings be upon him). Among them:
They will receive a most painful punishment. The wealth they obtained unlawfully and their hoarded wealth in the Hereafter will be made by Allah into the fire of the Hellfire and will be pressed against their foreheads, sides, and backs. That is the recompense for the wealth they hoarded in this world.
Verse 36 explains that the number of months with Allah since He created the heavens and the earth is 12 months. Of these 12 months there are 4 sacred months (as explained in verse 217 of surah Al-Baqarah) in which fighting is forbidden. These four months are Dhu al-Qi'dah, Dhu al-Hijjah, Muharram, and Rajab. This is Allah's straight system. Therefore, the believers must not initiate fighting in these months. Apart from that, go ahead and fight all the polytheists as they fight the Messenger (peace and blessings be upon him) and the believers. But remember, fighting must be based on God-consciousness.
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