Surah 4

Surah 4:46

"Some of those who are Jews alter words from their positions, and they say, ‘We hear and disobey,’ and ‘Hear, and do not hear,’ and ‘Observe us,’ twisting with their tongues and vilifying the religion. If they had said, ‘We hear and obey,’ and ‘Hear,’ and ‘Regard us,’ it would indeed have been better for them, and more just. But God has cursed them for their disbelief, and so they do not believe, except for a few."

4.46 – Some of those who are Jews alter words from their positions
This is the second of four verses in the Quran that contain the Arabic verb ḥar
rafa – often translated as “distort” or (as here) “alter” but understood by the earliest Muslim commentators on the Quran to mean “tampering with” or “mishandling” (also 2.75; 5.13; 5.41).
In this case, the subject is “some who are Jews.” Though some Muslim polemicists have used this verse to accuse the Bible of corruption, the verse itself seems to picture a kind of wordplay by the Jews between Hebrew and Arabic that shows disrespect to the messenger. This is how many Muslim commentators understood the expression “twisting with their tongues.”

- from The Quran with Christian Commentary: A Guide to Understanding the Scripture of Islam