Tafheem ul Quran

Surah 3 Ali 'Imran, Ayat 64-64

قُلۡ يٰۤـاَهۡلَ الۡكِتٰبِ تَعَالَوۡا اِلٰى كَلِمَةٍ سَوَآءٍۢ بَيۡنَـنَا وَبَيۡنَكُمۡ اَلَّا نَـعۡبُدَ اِلَّا اللّٰهَ وَلَا نُشۡرِكَ بِهٖ شَيۡـئًا وَّلَا يَتَّخِذَ بَعۡضُنَا بَعۡضًا اَرۡبَابًا مِّنۡ دُوۡنِ اللّٰهِ​ؕ فَاِنۡ تَوَلَّوۡا فَقُوۡلُوا اشۡهَدُوۡا بِاَنَّا مُسۡلِمُوۡنَ‏ ﴿3:64﴾

(3:64) Say:56 'People of the Book! Come to a word common between us and you:57 that we shall serve none but Allah and shall associate none with Him in His divinity and that some of us will not take others as lords beside Allah.' And if they turn their backs (from accepting this call), tell them: 'Bear witness that we are the ones who have submitted ourselves exclusively to Allah.'

Notes

56. This marks the beginning of the third discourse of this surah. Its contents invite the conclusion that the surah was revealed sometime between the battles of Badr and Uhud. The subjects of these three discourses are so closely interrelated that some commentators have wrongly understood the verses which follow to be part of the foregoing discourse. From the whole tenor of the discourse which now begins, however, it is evident that it is addressed to the Jews.

57. The invitation here is for the two parties to agree on something believed in by one of them, the Muslims, and the soundness of which could hardly be denied by the other party, the Christians. For this was the belief of their own Prophets and had been taught in their own scriptures.