In surah Ale Imran Allah SWT talks about how He SWT chooses whom he wills to receive His mercy as Allah SWT is the Lord of infinite bounty. Allah SWT is the only one who knows what is in the hearts of every human and the sincerity that a person has is what enables them to receive the blessings and forgiveness and mercy of Allah SWT.
As the infinite bounty or blessings are destined for those who Allah chooses to receive His mercy with the reward of Jannah. Then Allah SWT talks about the people of the book specifically the Jews that some of them when entrusted with a significant sum of wealth return it when borrowed and readily return it knowing it is a trust that was given to them, however among some of the even if a given a single coin choose not to return it or only return it after many times of constantly being demanded from them of the trust they have borrowed, this is due to that the fact that they claim we are not accountable for any wealth or land that they borrow or take from the non Jews I.e. the gentiles. So they attribute lies to Allah because they use justification from their scripture and theology that they can exploit and take what rightfully belongs to someone else from the gentiles.
So Allah SWT states that those who fulfil and honour their trusts and covenants and shun or prohibit evil, then those are the ones that Allah loves who are mindful of the severe consequences of going against the laws and commands of Allah. As for the people who trade Allahs covenant and their oaths for a temporary fleeting gain in the dunya by swearing oaths with Allahs name when in or trade or using the gain of the fleeting dunya in exchange for the hereafter by trading what is with Allah in exchange for some gain in this dunya then for them is no share in the hereafter.
For these people Allah will neither look at them or nor speak to them, nor purify them on the day of judgement and as a consequence for this illicit trade there is a severe and painful punishment for them of the hellfire.
Then from amongst the people of the book at some point they had the original preserved texts of the scripture of the Tawrah and Injeel, however they distorted these books by writing additions, omissions and changing from the book to tell their people that this is from Allah when it is from the evil of their own hands and they knowingly attribute these lies to Allah to misguide themselves and their people thinking from arrogance and ignorance that they know what is with them better than what Allah SWT has actually said. As for those who were blessed with scripture, wisdom and prophet hood it is not appropriate for them to say worship me instead of Allah. Rather each prophet and messenger upon them be peace actually said to devote your worship only to Allah by the virtue of what is taught and what is in the scripture. And no prophet upon them be peace would ever say to take the angels and prophets as lords. They would never ask someone to disbelieve and commit shirk after a person has submitted to only Allah.
Every Prophet upon them be peace for their people shared the same message of Tawhid worshipping only Allah and stay away from taghut the false deities. So each prophet upon them be peace instructed their people towards salvation which is only possible by obeying Allah and obeying the Prophet of their time and being steadfast and maintaining the oneness of Allah till the certainty overtakes them and they return to Allah with tawhid firmly established within their hearts.