Sa`id bin Jubayr said that Ibn `Abbas said, "When Allah's statement,
(Who is he that will lend to Allah a goodly loan so that He may multiply it to him many times) 2:245 was revealed, the Jews said, `O Muhammad! Has your Lord become poor so that He asks His servants to give Him a loan' Allah sent down,
(Indeed, Allah has heard the statement of those (Jews) who say: "Truly, Allah is poor and we are rich!") 3:181."
This Hadith was collected by Ibn Marduwyah and Ibn Abi Hatim.
Allah's statement,
(We shall record what they have said) contains a threat and a warning that Allah followed with His statement,
(and their killing of the Prophets unjustly,)
This is what they say about Allah and this is how they treat His Messengers. Allah will punish them for these deeds in the worst manner,
(and We shall say: "Taste you the torment of the burning (Fire)." This is because of that which your hands have sent before you. And certainly, Allah is never unjust to (His) servants.)
They will be addressed like this as a way of chastising, criticism, disgrace and humiliation.
Allah said,
(Those (Jews) who said: "Verily, Allah has taken our promise not to believe in any Messenger unless he brings to us an offering which the fire (from heaven) shall devour.")
Allah refuted their claim that in their Books, Allah took a covenant from them to only believe in the Messenger whose miracles include fire coming down from the sky that consumes the charity offered by a member of the Messenger's nation, as Ibn `Abbas and Al-Hasan stated. Allah replied,
(Say: "Verily, there came to you Messengers before me, with Al-Bayinat...") with proofs and evidence,
(and even with what you speak of) a fire that consumes the accepted charity, as you asked,
(why then did you kill them) Why did you meet these Prophets with denial, defiance, stubbornness and even murder,
(if you are truthful), if you follow the truth and obey the Messengers.
Allah then comforts His Prophet Muhammad ,
(Then if they reject you, so were Messengers rejected before you, who came with Al-Baiyyinat and the Scripture, and the Book of Enlightenment.) meaning, do not be sad because they deny you, for you have an example in the Messengers who came before you. These Messengers were rejected although they brought clear proofs, plain evidence and unequivocal signs,
(and the Zubur), the divinely revealed Books that were sent down to the Messengers,
(and the Book of Enlightenment) meaning the clarification and best explanation.