وَمَا قَدَرُوا۟ ٱللَّهَ حَقَّ قَدْرِهِۦٓ إِذْ قَالُوا۟ مَآ أَنزَلَ ٱللَّهُ عَلَىٰ بَشَرٍۢ مِّن شَىْءٍۢ ۗ قُلْ مَنْ أَنزَلَ ٱلْكِتَٰبَ ٱلَّذِى جَآءَ بِهِۦ مُوسَىٰ نُورًۭا وَهُدًۭى لِّلنَّاسِ ۖ تَجْعَلُونَهُۥ قَرَاطِيسَ تُبْدُونَهَا وَتُخْفُونَ كَثِيرًۭا ۖ وَعُلِّمْتُم مَّا لَمْ تَعْلَمُوٓا۟ أَنتُمْ وَلَآ ءَابَآؤُكُمْ ۖ قُلِ ٱللَّهُ ۖ ثُمَّ ذَرْهُمْ فِى خَوْضِهِمْ يَلْعَبُونَ
And they did not appraise Allah with true appraisal when they said, "Allah did not reveal to a human being anything." Say, "Who revealed the Scripture that Moses brought as light and guidance to the people? You [Jews] make it into pages, disclosing [some of] it and concealing much. And you were taught that which you knew not - neither you nor your fathers." Say, "Allah [revealed it]." Then leave them in their [empty] discourse, amusing themselves.
They did not estimate Allah with an estimation due to Him when they said: "Nothing did Allah send down to any human being (by inspiration)." Say : "Who then sent down the Book which Musa brought, a light and a guidance to mankind which you (the Jews) have made into (separate) papersheets, disclosing (some of it) and concealing much. And you were taught that which neither you nor your fathers knew." Say: "Allah (sent it down)." Then leave them to play in their vain discussions (91)And this is a blessed Book which We have sent down, confirming what came before it, so that you may warn the Mother of Towns and all those around it. Those who believe in the Hereafter believe in it, and they are constant in guarding their Salah (92)
The Messenger is but a Human to Whom the Book was Revealed by Inspiration
Allah says that those who rejected His Messengers did not give Allah due consideration. Ibn 'Abbas, Mujahid and 'Abdullah bin Kathir said that this Ayah was revealed about the Quraysh. It was also said that it was revealed about some Jews.
قَالُوا مَا أَنزَلَ اللَّهُ عَلَىٰ بَشَرٍ مِّن شَيْءٍ
(They said: "Nothing did Allah send down to any human being (by inspiration).") Allah also, said,
أَكَانَ لِلنَّاسِ عَجَبًا أَنْ أَوْحَيْنَا إِلَىٰ رَجُلٍ مِّنْهُمْ أَنْ أَنذِرِ النَّاسَ
(Is it a wonder for mankind that We have inspired to a man from among themselves (saying): "Warn mankind.")[10:2], and,
وَمَا مَنَعَ النَّاسَ أَن يُؤْمِنُوا إِذْ جَاءَهُمُ الْهُدَىٰ إِلَّا أَن قَالُوا أَبَعَثَ اللَّهُ بَشَرًا رَّسُولًا - قُل لَّوْ كَانَ فِي الْأَرْضِ مَلَائِكَةٌ يَمْشُونَ مُطْمَئِنِّينَ لَنَزَّلْنَا عَلَيْهِم مِّنَ السَّمَاءِ مَلَكًا رَّسُولًا
(And nothing prevented men from believing when the guidance came to them, except that they said: "Has Allah sent a man as Messenger?" Say: "If there were on the earth, angels walking about in peace and security, We should certainly have sent down for them from the heaven an angel as a Messenger.")[17:94-95]. Allah said here,
وَمَا قَدَرُوا اللَّهَ حَقَّ قَدْرِهِ إِذْ قَالُوا مَا أَنزَلَ اللَّهُ عَلَىٰ بَشَرٍ مِّن شَيْءٍ
(They did not estimate Allah with an estimation due to Him when they said: "Nothing did Allah send down to any human being (by inspiration).") Allah answered them,
قُلْ مَنْ أَنزَلَ الْكِتَابَ الَّذِي جَاءَ بِهِ مُوسَىٰ نُورًا وَهُدًى لِّلنَّاسِ
(Say : "Who then sent down the Book which Musa brought, a light and a guidance to mankind?") meaning, say, O Muhammad ﷺ, to those who deny the concept that Allah sent down Books by revelation, answering them specifically,
مَنْ أَنزَلَ الْكِتَابَ الَّذِي جَاءَ بِهِ مُوسَىٰ
(Who then sent down the Book which Musa brought?) in reference to the Tawrah that you and all others know that Allah sent down to Musa, son of 'Imran. Allah sent the Tawrah as a light and a guidance for people, so that it could shed light on the answers to various disputes, and to guide away from the darkness of doubts. Allah's statement, .
تَجْعَلُونَهُ قَرَاطِيسَ تُبْدُونَهَا وَتُخْفُونَ كَثِيرًا
(which you have made into (separate) papersheets, disclosing (some of it) and concealing (much).) means, you made the Tawrah into separate sheets which you copied from the original and …