Excellent example in Ibrahim (as) !

His saying: 
"There has indeed been an excellent example for you in Ibrahim…" 

Is just like His commandment: 
"Then, We have sent the revelation to you (that): Follow the Millah Ibrahim." 

So Allah has ordered us to establish ourselves upon the model of Ibrahim al-Khalil (the intimate friend of Allah), and those who followed him from the Messengers, in saying: 
"Verily, we are free from you…" To the end of the Ayah. 

So if this is Wajib for a Muslim to say this to his own people, those in the midst of whom he is living (and thus they are capable of harming him)- Then it is even more apparent and obvious that it is Wajib to say the same to those who are distant (and cannot harm him). And right here, there is a delicate jewel - in the saying: 
"Verily, we are free from you and whatever you worship besides Allah." 

And this jewel is that Allah has commanded Bara’ah from the Mushrikeen – those who worship other than Allah – before commanding Bara’ah from the Tawagheet which are worshipped besides Allah. 

This is so, because the first is more essential than the second. Since it is possible that a person rejects the idols, but does not reject the people who are worshipping them; and thus he is not fulfilling the obligation which is upon him. However, if he does reject the Mushrikeen, that implies that he has already rejected their Tawagheet. And this is similar to the Ayah: 
"And I shall turn away from you, and from those whom you invoke besides Allah."

So Allah ordered to abandon the Mushrikeen before abandoning their Tawagheet. And likewise in the following Ayah: 
"So when he had turned away from them, and from those whom they worshipped besides Allah." 

And also: "When you withdraw from them, and that which they worship, except Allah." 

So it is upon you that you grasp this jewel firmly, for it will open the doors for having hostility against the enemies of Allah. For indeed, how many people there are that do not commit any shirk - but yet they are not hostile against the Mushrikeen, and thus they are not really Muslim as they have forsaken the Deen of all the Messengers. 

Then He mentions: 
"We have disbelieved in you and there has emerged between us and you, hostility and hatred forever." 

“Has emerged”- means “perceptible, and made visible.” And also ponder upon how Allah has commanded for the ‘hostility’ before the ‘hatred.’ And this is because the first is more essential than the second. For it is possible that a person hates the Mushrikeen, yet he does not treat them with hostility - and in such a case, he would not be fulfilling the obligation which is upon him; until both conditions, hostility and hatred, are met by him. And it is indisputable that the ‘hostility and ‘hatred’ both have to ‘emerge’ - meaning that both have to be perceptible and visible. 

And know, that even though ‘hatred’ is connected to the heart, it is of no benefit until its signs are made apparent, and its indications are noticeable. And it cannot be as such, until it is conjoined with ‘hostility’ and Muqata’ah (Boycotting) – for only then can hostility and hatred be visible. But if Muwalaat and association exists (between the Muslim and Mushrik), then this proves that there is no hatred (in the heart). So it is upon you to comprehend this matter- for it will indeed clarify for you many Shubuhat (doubts). 

[Sabil An-Najati Wal-Fikak p:43-45. By ash-Shaykh Hamad Ibn ‘Atiq (rahimahUllah)]