Then after them, successors inherited the Book, they are choosing aimlessly this worldly life, and are saying: "It will be forgiven to us". If they get similar gains, they will accept them. Hadn't an agreement taken upon them while inheriting the Book not to tell upon Lord Allah except the Truth, and hadn’t they studied what is in It? The house in the Hereafter is better for those who are heedful, then don’t you think utilizing your intelligence?
This verse addresses the Jews during Messenger's time. They were bearing the body of Thorah without considering Its soul which is Adhikr. That is why through verse 62: 5 they are compared to the burden-carrying donkeys. They believed and claimed that all their sins would be forgiven since they were the children of Messengers and Prophets as explained in verse 2: 80.
After thirty years of Messenger Muhammad's departure, his people became the Fujjar. They falsely claim and boast that they are in truth while they are more involved in all mischievous activities than any other people. Due to this they are facing disgrace in this world and will have heinous punishment in the Hereafter as explained in verse 2: 85. See explanation 2: 44; 4: 123-124; 6: 32, and 7: 28-30.