Qatadah, in the commentary of verse {إلاَّ أَنْ تَفْعَلُوا إلَی أَوْلِیَائِکُمْ مَعْرُوفًا }, states that in the verse, "awliya" refers to the "awliya" among the People of the Book, regarding whom the command is given that there is no inheritance for them, but a bequest (wasiyyah) can be made.