قُلْ يَا أَهْلَ الْكِتَابِ هَلْ تَنْقِمُونَ مِنَّا إِلَّا أَنْ آمَنَّا بِاللَّهِ وَمَا أُنْزِلَ إِلَيْنَا وَمَا أُنْزِلَ مِنْ قَبْلُ وَأَنَّ أَكْثَرَكُمْ فَاسِقُونَ ﴿۵۹﴾ قُلْ هَلْ أُنَبِّئُكُمْ بِشَرٍّ مِنْ ذَلِكَ مَثُوبَةً عِنْدَ اللَّهِ مَنْ لَعَنَهُ اللَّهُ وَغَضِبَ عَلَيْهِ وَجَعَلَ مِنْهُمُ الْقِرَدَةَ وَالْخَنَازِيرَ وَعَبَدَ الطَّاغُوتَ أُولَئِكَ شَرٌّ مَكَانًا وَأَضَلُّ عَنْ سَوَاءِ السَّبِيلِ ﴿۶۰﴾ وَإِذَا جَاءُوكُمْ قَالُوا آمَنَّا وَقَدْ دَخَلُوا بِالْكُفْرِ وَهُمْ قَدْ خَرَجُوا بِهِ وَاللَّهُ أَعْلَمُ بِمَا كَانُوا يَكْتُمُونَ ﴿۶۱﴾

﴾59﴿ Qul yaaa Ahlal Kitaabi hal tanqimoona minnaaa illaaa an aamannaa billaahi wa maaa unzila ilainaa wa maa unzila min qablu wa annna aksarakum faasiqoon
﴾60﴿ Qul hal unabbi'ukum bisharrim min zaalika masoobatan 'indal laah; malla'ana hul laahu wa ghadiba 'alaihi wa ja'ala minhumul qiradata wal khanaazeera wa 'abadat Taaghoot; ulaaa'ika sharrum makaananw wa adallu 'an Sawaaa'is Sabeel
﴾61﴿ Wa izaa jaaa'ookum qaalooo aamannaa wa qad dakhaloo bilkufri wa hum qad kharajoo bih; wallaahu a'lamu bimaa kaanoo yaktumoon

﴾59﴿ Say, “O People of the Book, do you resent us for anything other than that we have believed in Allah and in what has been sent down to us and what was sent down before? And because most of you are defiantly disobedient?”
﴾60﴿ Say, “Shall I inform you of something far worse than that as a penalty from Allah? It is those whom Allah has cursed and upon whom His wrath has fallen, and of whom He made some apes and swine, and those who worshipped false gods. They are worse in rank and farther astray from the right path.”
﴾61﴿ And when they come to you, they say, “We believe,” but they have entered with disbelief and they leave with it. And Allah knows best what they conceal.

[59] In this verse, the third reason is mentioned: your enmity toward us is solely because of our faith and religion — therefore, we cannot form any alliance with you.
This verse also serves as a reason for the previous one — that the mockery of the adhan stems from their hatred of tawhid (the oneness of Allah), and since the adhan is a proclamation of tawhid, they detest it.
"Do you resent us for anything other than that..." — the word naqm implies resentment, disapproval, hatred, or seeing something as blameworthy. The only reason for their hatred is mentioned as faith, indicating that the disbelievers’ and polytheists’ enmity toward the believers is purely because of the issue of tawhid.
This same meaning is echoed in verse 126 of Surah Al-A‘raf as well.
[60] In this verse, the fourth reason for abandoning alliance with disbelievers is mentioned: they call the religion of monotheism and the monotheists evil, even though among them there are many who are truly evil. The previous reason (naqm) was an inner motive — this one (verbal abuse) is an outward expression.
This verse responds to what the disbelieving People of the Book had said: "We do not know of any religion worse than yours."
"Mathūbah" — (Question) Since mathūbah is usually used for reward or good recompense, why is it mentioned here along with something evil? (Answer) It is used here in a sarcastic, mocking tone — much like Allah’s saying: "So give them glad tidings of a painful punishment."
"Whom Allah has cursed" — this is in apposition to "those" from earlier, meaning: the religion of those whom Allah has cursed. The added possessive indicates causation — the religion that brought upon them Allah’s curse — referencing sins mentioned in the Qur'an that result in curses, such as hiding the truth and so on.
"And turned some of them into apes and swine" — referring to a religion that led to physical transformation. According to the commentators, the Sabbath-breakers were transformed into apes, and some from the time of ‘Isa (peace be upon him) into swine, such as the companions of the banquet (ma’idah).
"And worshiped the false deity (ṭāghūt)" — referring to the religion of those who worshipped ṭāghūt, including the worship of the calf, the obedience to sorcerers or priests, and any kind of obedience that involves disobedience to Allah the Exalted — all of which existed among the Children of Israel.
"Worse in position" — this could refer to their place in the afterlife, namely Hellfire, or makān could mean status or condition, whether in this world or the hereafter.
[61] In this verse, the fifth reason for avoiding alliance with disbelievers is mentioned. It elaborates on the previous statement about them being evil and more astray, and here it refers specifically to the Jews, who used to do such things to confuse and mislead the believers.
"And Allah knows best what they conceal" — this indicates that the misguidance and evil hidden in their hearts is far beyond what you can perceive or know. Their inner corruption is greater than what appears outwardly.