"And who is better in religion than one who submits his face to Allah" meaning: who is sincere; "while being a doer of good, and has followed the religion of Abraham, inclining toward truth." That is: no one has a better religion than him.
Al-Kalbi said: When the Jews said to the believers: 'Our book is before your book, and our Prophet is before your Prophet,' and the believers said to them what they said, Allah revealed: 'It is not by your wishes' up to His saying: 'And Allah took Abraham as a close friend.' Thus, Allah favored the believers over the Jews.
Muhammad said: The interpretation of some of them is that the 'Khalil' (close friend) is from the concept of 'khullah' and love in which there is no defect. [Verse 127]
﴿وَمَنْ أَحْسَنُ دِينًا مِمَّنْ أَسْلَمَ وَجهه لله﴾ أَي: أخْلص ﴿وَهُوَ مُحْسِنٌ واتَّبَعَ مِلَّة إِبْرَاهِيم حَنِيفا﴾ أَي: لَا أحد أحسن دينا مِنْهُ.
قَالَ الْكَلْبِيّ: لما قَالَت الْيَهُود للْمُؤْمِنين: كتَابنَا قبل كتابكُمْ، وَنَبِينَا قبل نَبِيكُم، وَقَالَ لَهُم الْمُؤْمِنُونَ مَا قَالُوا؛ فَأنْزل الله: ﴿لَيْسَ بأمانيكم﴾ إِلَى قَوْله: ﴿وَاتَّخَذَ اللَّهُ إِبْرَاهِيمَ خَلِيلًا﴾ ففضل الله الْمُؤمنِينَ على الْيَهُود.
قَالَ مُحَمَّد: تَفْسِير بَعضهم: الْخَلِيل هُوَ من بَاب الْخلَّة والمحبة الَّتِي لَا خلل فِيهَا. [آيَة ١٢٧]
