Oh you who believed! You don’t select as patrons those who treat your way of life as a play and amusement from among the ones who were given the Book before you and the Kuffar, and you heed Lord Allah if you are believers.
This verse and the verse 2: 278 are the only two verses beginning with "Oh you who believed" and ending with "if you are believers". The Jews and Christians during Messenger's time were mocking Islam which is the only way of life accepted by the Lord as explained in verse 3: 19. Today, Adhikr is codified as the Best Interpretation of the Lord's Book as explained in verse 25: 33. The Kuffar mentioned in this verse is the Arabic Quran reading Fujjar who are repeatedly hiding and rejecting verses of the Lord as explained in verses 3: 7-10. The ledger of Fujjar is in Sijjeen of Hell as told in verse 83: 7. The Fujjar along with their Jinn soulmate are destined into the seven doors of Hell as explained in verse 15: 44.
The believer is the one who transforms his Jinn soulmate mentioned in verses 43: 36-39 into a believer with Adhikr and keeps Lord in his heart. He can only change his ledger from Sijjeen of Hell into Illiyeen of Paradise as told in verse 83: 18. The believer is commanded to do great Jihad against the Kuffar and hypocrites as explained in verse 9: 73. See explanation 3: 186; 8: 48-50, and 9: 123.