قُل لِّلَّذِينَ آمَنُوا يَغْفِرُ‌وا لِلَّذِينَ لَا يَرْ‌جُونَ أَيَّامَ اللَّـهِ ("Tell those who believe that they should forgive those who do not believe in Allah's days ...14) ". There are two narrations recorded relating to its cause of revelation. According to one narration, a pagan in Makkah reviled Sayyidna ` Umar ؓ and the latter intended to retaliate, but this verse came down and asked the believers to forgive the unbelievers and endure their harm that they direct against them. According to this incident the verse is Makki. Another narration reports that on the occasion of the battle of Bani-l-Mustaliq, the Prophet of Allah ﷺ and his Companions ؓ pitched their tent at a well called Muraisi'. ` Abdullah Ibn 'Ubayy, the leader of the hypocrites, was with the Muslims. He sent his servant to fetch water from the well. He was delayed in returning. ` Abdullah Ibn 'Ubayy asked him to give reason why he was late. He replied that one of Sayyidna ` Umar's ؓ servants was sitting on the bank of the well. He did not permit anyone to draw water unless the water-skins of the Prophet of Allah ﷺ and Sayyidna Abu Bakr ؓ were filled. ` Abdullah Ibn 'Ubayy cynically quoted the following proverb: سمّن کلبک یأکلک "Fatten your dog and it will eat you up." Sayyidna ` Umar ؓ heard about it, he armed himself with his sword and went towards ` Abdullah Ibn 'Ubayy. This verse was revealed on that occasion. According to this incident, the verse is Madani. (Qurtubi and Ruh-ul-Ma'ani). If both the chains of transmitters can be authenticated, the two incidents can be synchronized thus: In the first instance, the verse was originally revealed in Makkah. Then a similar incident took place on the occasion of the battle of Bani-l-Mustaliq. The Messenger of Allah recited the verse and applied it to the second incident. This often happened in cases of the causes of Qur'anic revelation. Another likelihood is that when the incident of the battle of Bani-l-Mustaliq took place, Sayyidna Jibra'il (علیہ السلام) might have come down with the verse the second time and reminded that this is an occasion to act upon it. In the technical parlance of Tafsir, it is called نزول مکرر or ` repeated revelation'. The verse contains the expression أَيَّامَ اللَّـهِ , (Allah's days) which, according to most commentators, refers to ` reward and punishment' which Allah will requite on the Day of Requital. The word ayyam (days) in the Arabic language is abundantly used in the sense of ` turn of events'.

Another point worth noting is that when the Qur'an commanded ` Say, [ 0 Muhammad ], to the believers that they should forgive the disbelievers, it did not say, "forgive the idolaters"; instead it has said, "...forgive those who do not believe in Allah's days ...[ 14] ". This probably purports to say that the real chastisement awaits them in the Hereafter, but because the unbelievers do not believe in the Hereafter, the punishment will be unexpected for them. An unexpected torture is most excruciating, and therefore the torment will be most harrowing and agonizing. Thus they will be recompensed and repaid fully for all their evil deeds. The Muslims are not to bother about taking them to task for every little thing.

Some of the scholars maintain that the rule of forgiving the infidels applied only before the revelation of the verse of jihad. When jihad was ordained, the rule of forgiveness, in terms of the current verse, was abrogated. However, most research scholars express the view that this verse has nothing to do with the verse of jihad. The current verse sets down the general social law that the Muslims should not wreak vengeance for every little thing. This law is universally applicable in every age and situation - the social law is needed even at the present time, and therefore it is not accurate to treat it as abrogated - especially if we were to take into account the circumstances under which it was revealed: the battle of Bani-l-Mustaliq. If this battle is the cause of revelation of this verse, then verses of jihad cannot be the abrogators, because they were revealed before this event.