In continuing the discussion on the subject of the Qiblah قبلہ ، or the divinely-ordained orientation, the present verse provides yet another instance of the maliciousness of the People of the Book اھل کتاب . It is not that they demand solid and convincing arguments in order to be able to accept the new injunction with regard to the Qiblah قبلہ : it is sheer stubbornness which does not allow them to give their assent, and no proof in the world, declares the Holy Qur'an, is ever going to satisfy them. In fact, their two groups display an equal malice even towards each other - the Jews have adopted the Baytul-Maqdis as their Qiblah قبلہ ، while the Christians have chosen the East, and each group rejects the Qiblah of the other. On the other hand, the Holy Prophet , cannot accept either of these two orientations, for the new Qiblah قبلہ of the Muslims - the Baytullah بیت اللہ - has been instituted by a divine commandment, and is never going to be abrogated. So, there is no likelihood of an agreement between the People of the Book and the Muslims in this matter. The Baytul-Maqdis بیت المقدس ، no doubt, had once been instituted by a divine commandment, but that commandment has now been abrogated. Anyone who follows an abrogated injunction, and ignores the new in-junction which has replaced the earlier one, is actually disobeying Allah, and acting upon his individual opinion and personal desire. Naturally, it is impossible for the Holy Prophet g to follow the desires of the People of the Book. But, supposing for the sake of supposition, were he to do so even after having received a definite injunction through the Wahy وحی (Revelation), he would be counted among the unjust - that is, among those who disobey divine commandments. Such a situation, however, can never arise. Being a prophet, he is essentially sin-less, and as such cannot possibly be among the unjust. From this principle it logically follows that it is impossible for him to favour the desires of the People of the Book, and to accept their Qiblah قبلہ as his own.
Let us make it quite clear that this warning is outwardly addressed to the Holy Prophet ﷺ ، but is, in fact, intended for his Ummah, which is being asked to realize fully the gravity of the sin of ignoring or disobeying the injunction which has finally established the Baytullah بیت اللہ as the Qiblah قبلہ of the Muslims.
As for the phrase, وما انت بتبع : "You are not to follow their Qiblah قبلہ ", it is meant to declare that the Baytullah بیت اللہ shall now stay as the Qiblah قبلہ upto the end of the world. Thus, the declaration refutes the scoffing allegation of the People of the Book that there was no stability in the Islamic injunctions, and that the Muslims might again adopt the Baytul-Maqdis بیت المقدس as their Qiblah قبلہ . (Al-Bahr al-Muhit)
Allah describes the Jews' disbelief, stubbornness and defiance of what they know of the truth of Allah's Messenger , that if the Prophet brought forward every proof to the truth of what he was sent with, they will never obey him or abandon following their desires. In another instance, Allah said:
(Truly, those, against whom the Word (wrath) of your Lord has been justified, will not believe. Even if every sign should come to them, until they see the painful torment.) (10:96, 97)
This is why Allah said here:
(And even if you were to bring to the People of the Scripture (Jews and Christians) all the Ayat (proofs, evidences, verses, lessons, signs, revelations, etc.), they would not follow your Qiblah (prayer direction)).
Allah's statement:
(...nor are you going to follow their Qiblah ), indicates the vigor with which Allah's Messenger implements what Allah commanded him. Allah's statement also indicates that as much as the Jews adhere to their opinions and desires, the Prophet adheres by Allah's commands, obeying Him and following what pleases Him, and that he would never adhere to their desires in any case. Hence, praying towards Bayt Al-Maqdis was not because it was the Qiblah of the Jews, but because Allah had commanded it. Allah then warns those who knowingly defy the truth, because the proof against those who know is stronger than against other people. This is why Allah said to His Messenger and his Ummah:
(Verily, if you follow their desires after that which you have received of knowledge (from Allah), then indeed you will be one of the wrongdoers.)