The surah opens with the following words: “Say, ‘Disbelievers, I do not worship what you worship, nor do you worship what I worship” (1–3). This statement brings to mind a similar one we find in verse 145 of al-Baqarah, which says:

If you [Muhammad (peace be upon him)] give the People of the Book every proof they would not accept your qiblah, nor would you accept theirs; nor would any of them accept the qiblah of the other.