(… مِّنَ الَّذِينَ هَادُوا ) (Among the Jews …): They are the Jews.

 (… يُحَرِّفُونَ الْكَلِمَ عَن مَّوَاضِعِهِ …) (…are those who distort words from their usages…): They used to alter the meanings of the words which the Prophet (saws) said or which were mentioned in the Torah, or they come up with ambiguous words that have more than one meaning.

 (… وَيَقُولُونَ سَمِعْنَا وَعَصَيْنَا …) (…and say, “We hear and disobey”…): Notice the accuracy of the Holy Qur’an, of course, they did not say we heard and we disobeyed, they said we heard, but in their hearts they said we disobeyed. This verse is miraculous, because if the one who wrote the Qur’an was a human, he would not be able to come up with anything but the outward and audible saying, and as for the inner saying, no one can come with it except the knowledgeable of secrets and mysteries.

(… وَرَاعِنَا …) (…and “Ra’ina”,…): An insult in Hebrew, but in Arabic it means `Listen to us.’

(… لَيًّا بِأَلْسِنَتِهِمْ وَطَعْنًا فِي الدِّينِ …) (…twisting their tongues and defaming the religion.…): So they used words that carry more than one meaning.  

( وَلَٰكِن لَّعَنَهُمُ اللَّهُ بِكُفْرِهِمْ فَلَا يُؤْمِنُونَ إِلَّا قَلِيلً … ) (…But Allah has cursed them for their disbelief, so they believe not, except for a few): Allah (swt) cursed them and dismissed them from His mercy because of their disbelief:

لُعِنَ الَّذِينَ كَفَرُوا مِن بَنِي إِسْرَائِيلَ عَلَىٰ لِسَانِ دَاوُودَ وَعِيسَى ابْنِ مَرْيَمَ ۚ ذَٰلِكَ بِمَا عَصَوا وَّكَانُوا يَعْتَدُونَ

(Cursed were those who disbelieved among the Children of Israel by the tongue of David and of Jesus, the son of Mary. That was because they disobeyed and [habitually] transgressed.) (Al-Maaida: 78)

Except a few of them as Abdullah Ibn Salam and Kaab Al-Ahbar….