عن إبن عباس رضي الله عنهما قال قوله ﴿ وأعرض عن المشركين ﴾ و ﴿ لست عليهم بمصيطر ﴾ يقول لست عليهم بجبار ﴿ فاعفُ عنهم واصفَح ﴾ ﴿ وإن وتصفحوا ﴾ ﴿ فاعفوا واصفحوا حتى يأتي الله بأمره ﴾ ﴿ قل للذين آمنوا يغفروا للذين لا يرجون أيام الله ﴾ ونحو هذا في القرآن أمر الله بالعفو عن المشركين وأنه نسخ ذلك كله قوله ﴿ اقتلوا المشركين حيث وجدتموهم ﴾ وقوله ﴿ قاتلوا الذين لا يؤمنون بالله ولا باليوم الآخر ﴾ إلى قوله ﴿ وهم صاغرون ﴾ فنسخ هذا العفو عن المشركين
السنن الكبرى للبيهقي كتاب السير باب ما جاء في نسخ العفو عن المشركين ونسخ النهي عن القتال حتى يقاتلوا والنهي عن القتال في الشهر الحرام
From Ibn ‘Abbas (may Allah be pleased with them both), who said: His word { Turn away from the Idolaters } [Al-hijr 94] and { You are not master over them } [Al-ghashiya 22], that is, you are not all-powerful over them; { But pardon them and be forbearing } [Al-ma’ida 13], { But if you all pardon and are forbearing } [Al-taghabun 14], { So pardon and be forbearing, until Allah brings his command } [Al-baqara 109], { Say to those who have believed that they should forgive those who do not hope in the days of Allah } [Al-jathiya 14], and other verses like this in the Qur’an where Allah has ordered for the Idolaters to be pardoned – all of this was abrogated by His word: { Kill the Idolaters wherever you find them } [Al-tawba 5] and His word: { Fight those who do not believe in Allah nor in the last day } up until His word { and they are abased } [Al-tawba 29]; this abrogated any pardon for the Idolaters.
Al-Bayhaqi, Al-sunan Al-kubra [The Greater Compilation of Sunnah], The book of campaigns, Section: what came regarding abrogation of pardoning the Idolaters, and abrogation of the prohibition to fight until being fought as well as the prohibition of fighting in a sacred month