Then Allah forgave you when you asked for forgiveness, and did not take you to account for it, so that you might be thankful to Him, worshipping Him in the best way and doing as He instructed.
And (remember) when We appointed for Musa (Moses) forty nights, and (in his absence) you took the calf (for worship), and you were Zalimun (polytheists and wrongdoers)(51)Then after that We forgave you so that you might be grateful (52)And (remember) when We gave Musa the Scripture (the Tawrah)) and the criterion (of right and wrong) so that you may be guided aright (53)
The Children of Israel worshipped the Calf
Allah then said, "Remember My favor on you when I forgave you for worshipping the calf." This happened after Musa went to the meeting place with his Lord at the end of that period which was forty days. These forty days were mentioned in Surat Al-A'raf, when Allah said,
وَوَاعَدْنَا مُوسَىٰ ثَلَاثِينَ لَيْلَةً وَأَتْمَمْنَاهَا بِعَشْرٍ
(And We appointed for Musa thirty nights and added (to the period) ten (more))(7:142).
It was said that these days were during the month of Dhul-Qa'dah plus the first ten days in Dhul-Hijjah, after the Children of Israel were delivered from Fir'awn and they safely crossed the sea. Allah's statement,
وَإِذْ آتَيْنَا مُوسَى الْكِتَابَ
(And (remember) when We gave Musa the Scripture) means, the Tawrah,
وَالْفُرْقَانَ
(And the criterion) that is that which differentiates between truth and falsehood, guidance and deviation.
لَعَلَّكُمْ تَهْتَدُونَ
(So that you may be guided aright), after escaping the sea, as another Ayah in Surat Al-A'raf clearly stated,
وَلَقَدْ آتَيْنَا مُوسَى الْكِتَابَ مِن بَعْدِ مَا أَهْلَكْنَا الْقُرُونَ الْأُولَىٰ بَصَائِرَ لِلنَّاسِ وَهُدًى وَرَحْمَةً لَّعَلَّهُمْ يَتَذَكَّرُونَ
(And indeed We gave Musa ـ after We had destroyed the generations of old ـ the Scripture (the Tawrah) as an enlightenment for mankind, and a guidance and a mercy, that they might remember (or receive admonition))(28:43).
The Israelites were forgiven only when they had offered Taubah توبہ (repentance), as recounted in Verse 54. In saying that they were pardoned so that they might learn gratefulness, the present verse employs the Arabic word لَعَلَ La` lla which indicates expectation. In the present context it does not mean that Allah had or could have any doubt or misgiving about this or any other matter; what the word implies here is just that when a man receives a pardon, the onlookers may expect him to feel grateful.
The Israelites were chosen by God. He selected them for a special task: they were to receive God’s scriptures and pass His commandments on to the rest of mankind. In relation to this office, they were granted many other blessings and facilities: victory over their enemies, forgiveness of their sins, special help in times of peril, divine provision for their physical needs, and so on. This misled later generations of Jews into thinking that they were God’s chosen people, and were assured of salvation in the next world. But such matters as salvation are not a hereditary right of any group. Successive generations are to be judged on their own merits. On the Day of Judgement people will be judged individually, according to their actions. To think that anything other than good deeds will avail one, is to underestimate the rigours of that Day.