Remember when you made a binding promise with God to follow Moses, peace be upon him, and to accept what he brought from God. God raised the mountain over you so that you were awestruck, and told you to hold tightly and seriously to the scripture He had sent you, and to listen and follow what was revealed to you, if not God would make the mountain fall upon you, you said that you heard with your ears and rebelled in your actions. The worship of the calf took hold of their hearts because of their denial and ingratitude. O Muhammad, what their faith commands them to do is evil: disbelieving and turning away from what Allah instructs them to do – if they have any faith at all – because if they truly had faith they would not disbelieve and turn away from it.
And (remember) when We took your covenant and We raised above you the Mount (saying), "Hold firmly to what We have given you and hear (Our Word)." They said, "We have heard and disobeyed." And their hearts absorbed (the worship of) the calf because of their disbelief. Say: "Worst indeed is that which your faith enjoins on you if you are believers. (93)
The Jews rebel after Allah took Their Covenant and raised the Mountain above Their Heads
Allah reminded the Jews of their errors, breaking His covenant, transgression and defiance, when He raised Mount Tur above them so that they would believe and agree to the terms of the covenant. Yet, they broke it soon afterwards,
قَالُوا سَمِعْنَا وَعَصَيْنَا
(They said, "We have heard and disobeyed.") We have mentioned the Tafsir of this subject before. 'Abdur-Razzaq said that Ma'mar narrated that Qatadah said that,
وَأُشْرِبُوا فِي قُلُوبِهِمُ الْعِجْلَ بِكُفْرِهِمْ
(And their hearts absorbed (the worship of) the calf) means, "They absorbed its love, until its love resided in their hearts." This is also the opinion of Abu Al-'Aliyah and Ar-Rabi' bin Anas. Allah's statement,
قُلْ بِئْسَمَا يَأْمُرُكُم بِهِ إِيمَانُكُمْ إِن كُنتُم مُّؤْمِنِينَ
(Say: "Worst indeed is that which your faith enjoins on you if you are believers.") means, "Worse yet is the manner in which you behaved in the past and even now, disbelieving in Allah's Ayat and defying the Prophets. You also disbelieved in Muhammad ﷺ, which is the worst of your deeds and the harshest sin that you committed. You disbelieved in the Final Messenger and the master of all Prophets and Messengers, the one who was sent to all mankind. How can you then claim that you believe, while committing the evil of breaking Allah's covenant, disbelieving in Allah's Ayat and worshipping the calf instead of Allah?"
In refuting the claim of the Jews to be authentic and true already referred to in Verse 63. When the Israelites succeeded, with the help of Allah, in escaping from Egypt and crossing the sea, they came upon a people who used to worship idols. They found this cult so attractive that they requested Sayyidna Musa (Moses علیہ السلام) to fabricate a visible and concrete god for them too. When he reprimanded them, they realized their error, and offered' repentance. But repentance has many degrees. Since their repentance was not of a very high order, the darkness of their error did not altogether leave their hearts, but continued to grow, and finally manifested itself in the worship of the golden calf. As an act, of penance, some of them had to be slain, and others, as some commentators report, were forgiven and not slain. Possibly the repentance of these latter was again of a low order. As for those who had not indulged in the worship of the calf, they did not hate the action of the worshippers of the calf as much as they should have. So, their hearts too carried a trace of the sin of association (shirk شرک). So, either through the feebleness of their repentance or through a want of proper hatred for infidelity, their hearts became indolent in religious matters, so much so that when Allah asked them to take a pledge to follow the injunctions of the Torah steadfastly, Mount Tur طور (Sinai) was suspended over their heads to threaten them.
This verse reports the Jews as having replied that they had heard the Command of Allah, but they would not obey, or would not be able to obey. It means that out of sheer fright they said (only with their tongues) that they had heard (that is to say, accepted) the Command of Allah. But there was no real consent in their hearts, and their posture and attitude was such as if they were saying that they would not or could not obey.
Having referred to such example of their perversity and rebellion, the Holy Qur'an asks the Jews to have a look at themselves and also at their claim to genuine faith. Could a true faith ever inspire men to such deeds? If it is their brand of "faith" which leads them into such grave sins, then it cannot be a true faith. Hence their claim to be true believers is evidently false.
The Jews were not ready to accept the Quran, because they thought they were already rightly guided. They were sure that the very fact that they belonged to the largest group of the followers of truth, that is, the Israelites, that would be enough to earn them salvation. But, in fact, this was a feeling of ethnic superiority which they mistook for love of truth. The communal values of their group came to occupy the position of pure truth. That was why, when the truth appeared in its original form, they failed to accept it. Had their aim been to find pure truth, they would not have found it difficult, since predictions about it had appeared in their own sacred book, (the Torah) to the effect that now it was the Quran that was the Book of Truth to be followed and not the religion of their own group.