"Do they not know that God knows what they conceal" of what the Jews said to one another, "and what they declare?"
Muhammad said: It has been reported from Ibn Abbas that this verse was revealed concerning groups of the Jewish rabbis; when they met those who believed, they would say, "We bear witness that your companion is truthful, and that we find in our Book his description and attributes," "but when they are alone with one another, they say, 'Do you talk to them about what God has disclosed to you?'"
﴿أَو لَا يَعْلَمُونَ أَنَّ اللَّهَ يَعْلَمُ مَا يسرون﴾ مِمَّا قَالَ الْيَهُود بَعضهم لبَعض ﴿وَمَا يعلنون﴾.
قَالَ مُحَمَّد: جَاءَ عَنِ ابْن عَبَّاس؛ أَن هَذِه الْآيَة نزلت فِي طوائف من أَحْبَار الْيَهُود؛ كَانُوا إِذا لقوا الَّذين آمنُوا، قَالُوا: نشْهد أَن صَاحبكُم صَادِق، وَأَنا نجد فِي كتَابنَا نَعته وَصفته ﴿وَإِذَا خَلا بَعْضُهُمْ إِلَى بَعْضٍ قَالُوا أَتُحَدِّثُونَهُمْ بِمَا فَتَحَ اللَّهُ عَلَيْكُمْ﴾.