Therefore you call to It, and you stand firm as you are commanded, and you don’t follow their desires; and you say: I believed with whatever Allah has sent down from the Book, and I am commanded to do justice among you, Allah is our Lord as well as yours, to us our deeds where as to you your deeds, there is no debate between us and you, Allah will gather all of us, to Him is the return of all.
The believer who stead fasts according to the dos and don’ts of Lord’s Book calls the mankind to Allah with Adhikr. He never accepts the ways of the Fujjar who are leading a life following the falsehood books and their whims which is against the teaching of Adhikr.
When this verse was revealed, there were some believers in Maccah answering to the call of Messenger positively. That is why Messenger is commanded through this verse to declare to the disbelievers ‘to us our deeds while to you your deeds, there is no debate between us and you, Allah will gather all of us’. In the early period of Messenger’s Maccan life since a group of believers was not formed, through the verse 109: 6 Messenger Muhammed was commanded to declare calling the disbelievers as ‘to you your way of life, and to me the real way of life’.
Today the odd believer is commanded to do strenuous Jihad with Adhikr against the hypocrites and kuffar who are hiding and rejecting Adhikr, and are leading a life against Its dos and don’ts as told in verses 9: 73; 25: 52 and 66: 9. See explanation 16: 125; 28: 55-56 and 41: 30-33.