30. This alludes to the incident reported by Ibn 'Abbas when a group of Jews invited the Prophet (peace be on him) and a number of his close Companions to dinner. They had in fact hatched a plot to pounce upon the guests and thus undermine the very foundation of Islam. But by the grace of God the Prophet (peace be on him) came to know of the plot at the eleventh hour and did not go. Since the following section is addressed to the Children of Israel, this incident is alluded to here in order to mark the transition to a new subject.

The discourse which begins here has two purposes. The first is to warn the Muslims against following the ways of their predecessors, the People of the Book. The Muslims are told, therefore, that the Israelites and the followers of Jesus had made a covenant with God in the past, in the manner that the Muslims had recently done so. The Muslims should, therefore, take heed lest they also break their covenant and fall a prey to error and misguidance as their predecessors had done.

The second is to sensitize the Jews and Christians to the errors they have committed and invite them to the true religion.