Referred to Bani Israel, directly to the believers from Bani Israel and indirectly to the disbelievers among them.

Who are the Muttaqeen?

• Here, referring to those among Bani Israel who are pious and righteous.

Why are these specific traits mentioned?

• It could be that Bani Israel had taken out some sort of excuses in these important religious activities, such as:
  1. Not using logic but insisting on seeing God or something similar.
  2. Making changes to the ritual of prayer.
  3. Making exceptions in paying Zakat.
  4. Not wanting to believe the new revelation out of arrogance.

So, the verse is saying that until all these traits are corrected, they won't be truly guided.

Also, I thought it was interesting that the word used is "Huda min rabbihim," and not "Hudalilla." In the Old Testament, you often see "God-Yahweh" mostly translated as "Lord God of Israel."