(… يُؤَدِّهِ إِلَيْكَ …) (…he will return it to you …): It’s said that the Christians are meant here.
(… وَمِنْهُم مَّنْ إِن تَأْمَنْهُ بِدِينَارٍ لَّا يُؤَدِّهِ إِلَيْك …) (…And among them is he who, if you entrust him with a [single] silver coin, he will not return it to you …): It’s said that the Jews are meant here.
(… إِلَّا مَا دُمْتَ عَلَيْهِ قَائِمًا …) (…unless you are constantly standing over him [demanding it …): They return it only after being asked insistently.
(… ذَٰلِكَ بِأَنَّهُمْ قَالُوا لَيْسَ عَلَيْنَا فِي الْأُمِّيِّينَ سَبِيلٌ …) (…That is because they say, “There is no blame upon us concerning the unlearned.”…): The unlearned mentioned here are the people of Mecca and those who are in Madina, and the talk here is about the Jews and Muslims. The former say they never return deposits to the unlearned, and have made it lawful for them to return the deposits to people of their religion and not to do that to the unlearned, i.e. the Muslims.
( وَيَقُولُونَ عَلَى اللَّهِ الْكَذِبَ وَهُمْ يَعْلَمُونَ … ) (…And they speak untruth about Allah while they know [it]): They know it’s not true but still claim that it’s by the Almighty. Allah (swt) is exalted to that. They claim to be the people chosen by Allah but they are lairs.