Among the verses that commentators disagree on is verse 105 of Surah Tauba. The commentators do not agree on the addressee in this verse and have considered the verse to be addressed to the general public, the obligatory, the righteous, the non-righteous, and the hypocrites. Another issue on which commentators have not reached a consensus is the concept of "believers" in this verse, which they have interpreted as martyrs, angels, believers, and imams (a.s.). The present article aims to present a different interpretation of the discussed verse in accordance with the context with a critical analytical view and a detailed examination of the mentioned issues. As a result, in the explanation of the mentioned verse, it can be said that this verse is addressed to those mentioned in verse 102, and what is meant by seeing the believers is the knowledge of the believers (people with faith) about the actions of these people in common and usual ways. Also, the narrations that the imams (a.s.) have understood the meaning of "believers" are actually related to allegorical interpretation. It seems that factors such as staying away from the space where the verses were revealed and ruling their own understanding of the narrations similar to the verse on the context of the verses, have been influential in the interpretation of the commentators.