By:
Imam Ibn Kathir
Tafseer ibn Katheer - Juz' `Amma
Translated & Abridged by Sameh Strauch

In the Name of Allah, the Most Beneficent, the Most Merciful

1. Say: "Oh, you who disbelieve!
2. I do not worship that which you worship,
3. Nor do you worship That Which I worship.
4. Nor will I worship that which you have been worshipping,
5. Neither will you worship That Which I worship.
6. To you your religion and to me mine."

It is narrated by Muslim that the Messenger of Allah sallallahu `alayhi wa sallam used to recite this Soorah with Soorah al-Ikhlaas in two rak`ahs following tawaaf of the Ka`bah; it is also narrated by Muslim that he used to recite them in the two rak`ahs of fajr prayer; and Imam Ahmad narrates that the Messenger of Allah sallallahu `alayhi wa sallam used to recite them in the two rak`ahs before fajr prayer and in the two rak`ahs of maghrib prayer.
It has also been narrated that Soorah al-Kaafiroon is equivalent to one quarter of the Qur'aan. The Prophet, sallallahu `alayhi wa sallam, also said: "Read: Say: 'Oh, you who disbelieve,', then sleep at the end of it because it is freedom from shirk (associating partners with Allah)." This Soorah is freedom from shirk and it si an order to purify our faith (for Allah only) and the Words.
Say: 'Oh you who disbelieve,' includes all those who disbelieve in the world although those specifically addressed are the pagans of the Quraish. It was said that they proposed that the Messenger of Allah, sallallahu `alayhi wa sallam, worship their gods for a year, then they would worship That Which he worshipped (Allah) for a year, and so on. And so this Soorah was revealed containing an order to the Prophet, sallallahu `alayhi wa sallam to declare his rejection of all that which they worship, and to say:
I do not worship that which you worship, that is, their idols and the partners they associate with Allah.
Nor do you worship That Which I worship, that is, Allah, Alone without partners.
Nor will I worship that which you have been worshipping, neither will you worship That Which I worship, that is, I will not follow your mode of worship and I will worship only Allah in the way which pleases Him.
Neither will you worship That Which I worship means, neither will you follow the Commands of Allah and His prescribed way of worship; indeed you have invented a thing for yourselves, as in his Words:
"They follow nothing but their own opinions and the [vain] desires of themselves, and Guidance has already come to them from their Lord"(Soorah an-Najm 53:23 - The Quran). And so he rejected all of their shirk, for the Messenger of Allah, sallallahu `alayhi wa sallam, and all those who follow him worship Allah in the way prescribed by Him; for this reason the testimony of the Muslim is Laa ilaha ill Allah, Muhammadur-Rasoolullah - None is worthy of worship except Allah and Muhammad is the Messenger of Allah. And there is no way to worship Him except that which was brought by the Messenger of Allah, sallallahu `alayhi wa sallam. The polytheists worship deities besides Allah in a way not permitted by Allah and so He told the Prophet sallallahu `alayhi wa sallam to say to them: To you your religion and to me mine, as in His Words: And if they reject you, then say: "To me my deeds and to you your deeds and you are innocent of my accounts and I am innocent of yours." (Soorah Yoonus 10:41) and "For us our deeds and for you your deeds" (Soorah al-Qasas 28:55). According to al-Bukhaari your religion means kufr (disbelief) and my religion means Islaam. Abu `Abdillah Ash-Shaafi`i says that the verse To you your religion and to me mine shows that the disbelievers are one people, because disbelief in all its many manifestations has one thing in common - that is, falsity. This is the end of the tafseer of Soorah al-Kaafiroon,
All praise is due to Allah and from Him proceeds all Grace.