The Qur’an explicitly says...
(60:8)” Islam does not say that acts of friendship and works of good must be done exclusively for Muslims, and that in no way should generosity be extended from you towards others. How could a religion whose Prophet is, according to the Qur'an, “a mercy for the worlds" (21:107) be like that? The matter is, however, that Muslims must not be inattentive towards their enemy, some of whom secretly harbor duplicity towards them.
The pretension of friendship by the enemy towards Muslims should not deceive them, and it must not cause them to take the enemy for a friend and to trust him. The Muslim must always be aware that he is a member of Islamic society, that he is a part of this whole; and his being part of this whole, a member of one body, necessitates, whether you like it or not, conditions and limits. The non-Muslim is a member of another body.
The relationship of a member of the body of Islam with members of non-Islamic bodies must be of such a kind that, at the very least, it does not compromise his membership of the Islamic body; in other words, it must not damage the unity and independence of that body. Thus, like it or not, the relation of a Muslim with a non-Muslim cannot be equal with, or, even sometimes, closer than the relation of a Muslim with a Muslim.
The friendly and sincere relationship of Muslims with one another must be within the limit that membership of one body and participation in one whole requires.
Wila’ of the negative sort in Islam expresses the fact that a Muslim should always realize in an encounter with a non-Muslim that he is encountering a member of an alien body, and the meaning of saying that there must not be wila' with non- Muslims, is that the relationship between Muslims and non-Muslims must be within the limit of the relationship between Muslims themselves, which means that a Muslim should not accept membership of a non-Muslim body; or, put in other words, his membership of the Islamic body should not be ignored.