Surah 34. Saba, Ayah 31

For the rendering of ma bayna yadayhi, in relation to the Qur'an, as "whatever there still remains of earlier revelations", see surah {3}, note [3]. As is evident from the preceding and subsequent verses, the rejection by "those who are bent on denying the truth" of all revelation is motivated by their refusal to believe in resurrection and God's judgment, and, hence, to admit the validity of absolute moral standards as postulated by every higher religion.

I.e., as the "intellectual leaders" of their community.

To the Pagans all scriptures are taboo, whether it be the Qur-an or any Revelation that came before it. The people of the Book despised the Pagans, but in their arrogant assumption of superiority, prevented them, by their example, from accepting the latest and most universal Scripture when it came in the form of the Qur-an. This relative position, of men who fancy themselves on their knowledge, and men whom they depise but exploit and mislead, always exists on this earth. I have mentioned the people of the Book and the Pagan Arabs merely by way of illustration.

One disbelief is as bad as another. There is little to choose between them. But when the final account will be taken, there will be mutual recriminations between the one and the other.

The Pagans will naturally say to the people of the Book: "You misled us; you had previous Revelations, and you should have known how Allah sent His Messengers; had it not been for your bad example, we should have received Allah's Revelation and become Believers." Or the humble followers will say this to their leaders, or those less gifted will say to those by whom they were misled and exploited. The dichotomy is between such as pretentiously held their heads high in the world and such as they profited by but held in contempt.