الآية رقم (28) - لاَّ يَتَّخِذِ الْمُؤْمِنُونَ الْكَافِرِينَ أَوْلِيَاء مِن دُوْنِ الْمُؤْمِنِينَ وَمَن يَفْعَلْ ذَلِكَ فَلَيْسَ مِنَ اللّهِ فِي شَيْءٍ إِلاَّ أَن تَتَّقُواْ مِنْهُمْ تُقَاةً وَيُحَذِّرُكُمُ اللّهُ نَفْسَهُ وَإِلَى اللّهِ الْمَصِيرُ

(28) - (Let not believers take disbelievers as allies rather than believers. And whoever [of you] does that has nothing with Allah, except when taking precaution against them in prudence. And Allah warns you of Himself, and to Allah is the [final] destination.)

Since the Almighty honors, humbles, has sovereignty, gives life, causes death, and gives provision without account to whom He wills; don’t take allies other than the believers. The word ‘allis’ in this context means either “someone who supports” or “someone who is supported.” So, it means the one who supports when Allah is the ally:

 {اللَّهُ وَلِيُّ الَّذِينَ آمَنُوا يُخْرِجُهُم مِّنَ الظُّلُمَاتِ إِلَى النُّورِ}

(Allah is the ally of those who believe. He brings them out from darknesses into the light.) (Al-Baqara: 257)

and means the one supported when people are the allies:

 {أَلَا إِنَّ أَوْلِيَاءَ اللَّهِ لَا خَوْفٌ عَلَيْهِمْ وَلَا هُمْ يَحْزَنُونَ}

(Unquestionably, [for] the allies of Allah there will be no fear concerning them, nor will they grieve.) (Yunus: 62)

( وَمَن يَفْعَلْ ذَٰلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَيْءٍ إِلَّا أَن تَتَّقُوا مِنْهُمْ تُقَاةً ) (…And whoever [of you] does that has nothing with Allah, except when taking precaution against them in prudence ): The only exception is when someone who has fears or who is under pressure, they can superficially take precaution against them in prudence without having the intention of the same.

( وَيُحَذِّرُكُمُ اللَّهُ نَفْسَهُ ) (…And Allah warns you of Himself ): The Almighty warns people that they should be honest even under pressure. So, it shouldn’t be taken as a slogan form humans but they should utilize it in prudence while the heart belongs only to the Almighty and not to keep away from the rules and orders of the Almighty.

( وَإِلَى اللَّهِ الْمَصِيرُ ) (…and to Allah is the [final] destination): The final destination is to Allah. Therefore, whatever difficulties and calamities humans suffer, the final destination is to Allah (swt) who has the reward and punishment in His hands.