"That is because they said, 'The Fire will not touch us except for a limited number of days.'" This refers to the number of days they worshipped the calf; meaning their predecessors. Then the discourse returns to them, for He said: "And that which they were inventing deceived them in their religion," meaning: the falsehoods they fabricated against Allah. Qatadah said: This refers to their saying, "We are the children of Allah and His beloved ones."
﴿ذَلِكَ بِأَنَّهُمْ قَالُوا لَنْ تَمَسَّنَا النَّار إِلَّا أَيَّامًا معدودات﴾ عدد الْأَيَّام الَّتِي عبدُوا فِيهَا الْعجل؛ يَعْنِي بِهِ أوائلهم، ثمَّ رَجَعَ الْكَلَام إِلَيْهِم؛ فَقَالَ: ﴿وَغَرَّهُمْ فِي دِينِهِمْ مَا كَانُوا يفترون﴾ أَي: يختلقون من الْكَذِب عَلَى اللَّه، قَالَ قَتَادَة، وَهُوَ قَوْلهم ﴿نَحن أَبنَاء الله وأحباؤه﴾