3:64 Say “O Folk of the Book! Come to a word common between us and you: that we worship none but God, that we associate nothing with Him, and that some of us not take others of us as lords apart from God.”
In terms of realization, this is addressed to the folk of tawḥīd and the desirers on the road of the Haqiqah. He is saying, “If you who are traveling on the path of truthfulness today want to be dwellers in the seat of truthfulness [54:55] tomorrow, be careful to protect your walkway from the debris of customs, to sweep away the opacities of mortal nature from the carpet of your present moment, and to make the drinking place of your aspiration pure of the dust of others. Be one in heart, one in desire, and one in aspiration. ‘When someone comes to have one concern, God will suffice him against the concerns of this world and the next.’” This is why He says, “and that some of us do not take others of us as lords apart from God”: Do not settle down in every street with each scatteredness of the heart. Do not obey the commanding soul, do not worship blameworthy caprice, and take not two gods; surely He is but One God [16:51].
Some of the commentators have said that here God is addressing the Muslims and caressing the folk of recognition and faith. He is reminding them of His favor toward them with the religion of the submission. The address then has two paths. In one respect it is addressed to the common faithful of this community, and in the other respect, it is addressed to the recognizers and the elect among the folk of the Tariqah.