وَقَالَتِ الْيَهُودُ عُزَيْرٌ ابْنُ اللَّهِ وَقَالَتِ النَّصَارَى الْمَسِيحُ ابْنُ اللَّهِ ذَلِكَ قَوْلُهُمْ بِأَفْوَاهِهِمْ يُضَاهِئُونَ قَوْلَ الَّذِينَ كَفَرُوا مِنْ قَبْلُ قَاتَلَهُمُ اللَّهُ أَنَّى يُؤْفَكُونَ “And the Jews say: Uzair is the son of Allah, and the Christians say: The Messiah is the son of Allah. That is their saying with their mouths. They imitate the saying of those who disbelieved of old. Allah (himself) fighteth against them. How perverse are they!” [ 9:30] وَهَذَا إِغْرَاء مِنْ اللَّه تَعَالَى لِلْمُؤْمِنِينَ عَلَى قِتَال الْكُفَّار مِنْ الْيَهُود وَالنَّصَارَى لِمَقَالَتِهِمْ هَذِهِ الْمَقَالَة الشَّنِيعَة وَالْفِرْيَة عَلَى اللَّه تَعَالَى فَأَمَّا الْيَهُود فَقَالُوا فِي الْعُزَيْر إنَّهُ اِبْن اللَّه تَعَالَى اللَّه عَنْ ذَلِكَ عُلُوًّا كَبِيرًا
Ibn Kathir commented: "Allah the Exalted encourages the believers to fight the polytheists, disbelieving Delayers (commonly mistranslated as Jews) and Christians, who uttered this terrible statement and utter lies against Allah, the Exalted. As for the Delayers , they claimed that `Uzayr was the son of God, Allah is free of what they attribute to Him"[http://www.qtafsir.com/index.php?option=com_content&task=view&id=2565&Itemid=64]. Kathir's understanding of Quran 9.30 is that its whole purpose (whether true or not) is to incite the believers against the Delayers and Netzarim. In another position in his Tafseer he said: "Therefore, Muslims are not allowed to honor the people of Dhimmah or elevate them above Muslims, for they are miserable, disgraced and humiliated". However on the other hand, The Prophet (PBHH) said: “He who kills a Dhimmi will never smell the scent of Heaven even though its scent can be detected over the distance traversed in forty years” [Sahih Al-Bukhari]. He (PBUH) also said: “He who harms a thimmi (non-Muslim citizen in all religions) has indeed harmed me and will answer to me on the Day of Resurrection” [Kashf el-Khafa’a] .