Mushaf View — Surah 2 2:88

Muhammad bin Ishaq reported that Ibn `Abbas said that,
وَقَالُواْ قُلُوبُنَا غُلْفٌ
(And they say, "Our hearts are Ghulf."), means, "Our hearts are screened." Mujahid also said that,
وَقَالُواْ قُلُوبُنَا غُلْفٌ
(And they say, "Our hearts are Ghulf."), means, "They are covered."`Ikrimah said, "There is a stamp on them." Abu Al-`Aliyah said, "They do not comprehend." Mujahid and Qatadah said that Ibn `Abbas read the Ayah in a way that means, "Our hearts contain every type of knowledge and do not need the knowledge that you (O Muhammad) have." This is the opinion of `Ata' and Ibn `Abbas.
بَل لَّعَنَهُمُ اللَّهُ بِكُفْرِهِمْ
(Nay, Allah has cursed them for their disbelief) meaning, "Allah expelled them and deprived them of every type of righteousness." Qatadah said that the Ayah,
فَقَلِيلاً مَّا يُؤْمِنُونَ
(So little is that which they believe.) means, "Only a few of them believe." Allah's statement,
وَقَالُواْ قُلُوبُنَا غُلْفٌ
(And they say, "Our hearts are Ghulf.") is similar to His statement,
وَقَالُواْ قُلُوبُنَا فِى أَكِنَّةٍ مِمَّا تَدْعُونَا إِلَيْهِ
(And they say: "Our hearts are under coverings (screened) from that to which you invite us) (41:5).
This is why Allah said here,
بَل لَّعَنَهُمُ اللَّهُ بِكُفْرِهِمْ فَقَلِيلاً مَّا يُؤْمِنُونَ
(Nay, Allah has cursed them for their disbelief, so little is that which they believe.) meaning, "It is not as they claim. Rather, their hearts are cursed and stamped," just as Allah said in Surat An-Nisa' (4:155),
وَقَوْلِهِمْ قُلُوبُنَا غُلْفٌ بَلْ طَبَعَ اللَّهُ عَلَيْهَا بِكُفْرِهِمْ فَلاَ يُؤْمِنُونَ إِلاَّ قَلِيلاً
(And of their saying: "Our hearts are wrapped (with coverings, i.e. we do not understand what the Messengers say) ـ nay, Allah has set a seal upon their hearts because of their disbelief, so they believe not but a little.)
There is a difference of opinion regarding the meaning of Allah's statement,
فَقَلِيلاً مَّا يُؤْمِنُونَ
(So little is that which they believe.) and His statement,
فَلاَ يُؤْمِنُونَ إِلاَّ قَلِيلاً
(So they believe not except a few). Some scholars said that the Ayat indicate that a few of them would believe, or that their faith is minute, because they believe in Resurrection and in Allah's reward and punishment that Musa foretold. Yet, this faith will not benefit them since it is overshadowed by their disbelief in what Muhammad brought them. Some scholars said that the Jews did not actually believe in anything and that Allah said,
فَقَلِيلاً مَّا يُؤْمِنُونَ
(So little is that which they believe), meaning, they do not believe. This meaning is similar to the Arabic expression, "Hardly have I seen anything like this," meaning, "I have never seen anything like this."

(And they say) i.e. the Jews: (Our hearts are hardened) vis-�-vis what you say, O Muhammad, i.e. our hearts are capable of absorbing any knowledge, but they prove incapable of comprehending your knowledge or what you say. (Nay) this is a reply to them, (but Allah hath cursed them) sealed their hearts (for their disbelief) as a punishment for their disbelief. (Little is that which they believe) they believe neither much nor a little; it is also said that this means: they do not believe in what you say at all.

And they say to the Prophet mockingly ‘Our hearts are encased’ ghulf is the plural of aghlaf that is to say wrapped up in covers and cannot comprehend what you say; God exalted be He says Nay bal introduces the rebuttal but God has cursed them removed them far from His mercy and degraded them when they rejected the messengers for their unbelief which is not the result of anything defective in their hearts; and little will they believe fa-qalīlan mā yu’minūn the mā here is extra emphasising the ‘littleness’ involved that is their belief is minimal.

The Jews used to say sarcastically that their hearts were "veiled", by which they meant that their hearts were so well protected against Islam that it could never touch them. This was their way of congratulating themselves on being staunch in their belief. The Holy Qur'an points out that this is not the firmness of faith, but a damnation, for they deny Islam which now is the true religion, and stick to a religion which has been abrogated. They, consequently, possess only "a little" faith ('Iman ایمان). Since a little faith is not acceptable, they turn out to be infidels.
The little “ faith" which they possessed pertained to the doctrines which are common to Islam and Judaism - for example, belief in Allah, or belief in the Day of Judgment. But they did not accept Sayyidna Muhammad ﷺ as a prophet, and the Holy Qur'an as the Word of Allah. So, their faith was not complete.
If the Verse describes 'the little faith' as 'Iman ایمان ، it does so only in the lexical sense, for 'Iman ایمان signifies total certitude, even if it pertains to certain things, and not to others. But from the point of view of the Shari'ah, such a partial faith cannot be described as 'Iman ایمان . The Shari` ah would accept as valid only that 'Iman ایمان which affirms with certitude each and everything that the Shari` ah requires one to affirm.

The Torah was the Book of God revealed to the Jews. Gradually, however, they ceased to treat it as a source of divine guidance and came to regard it as a sacred relic of their national heritage, a symbol of ethnic superiority; it became more a guarantee of salvation than a guide as to how salvation could be earned. After Moses, several prophets arose among the Jewish people—Joshua, David, Zachariah, John the Baptist and finally Jesus, to name but a few—all of whom pointed out to the Jews that it was not enough just to revere the Torah as a holy book. Its teachings had to be actually practised. It is futile to believe in the sacredness of the holy scriptures if one does not implement their message in one’s everyday life. But the Jews, the very people who held the Torah in such high esteem, were extremely intolerant of the Prophet’s exhortations. The reason for such a reaction on their part was that they had allowed self-interest and worldly ambitions to rule their lives, while passing themselves off as bearers and upholders of the true faith. As long as religion served to consolidate their worldly status, they welcomed it, but were loath to accept the message of truth—presented to them in all its purity—which they saw as a threat to the hegemony they had secured for themselves on the basis of religion. It was their egoism which came in the way of true religiosity. Instead of being the first to believe in it, they rejected the message as well as the messenger, subjecting God’s prophets to scorn and victimisation. They called them impostors and even went to the extent of killing them.