All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
The reason behind the Jews’ claim that ‘Uzayr is the son of Allaah The Almighty is mentioned by some scholars of Tafseer (exegesis) including As-Suyooti . Commenting on the verse in which Allaah The Almighty Says (what means): {And look at your donkey; and We will make you a sign for the people. And look at the bones [of this donkey] - how We raise them and then We cover them with flesh."} [Quran 2:259]
He said in his Tafseer:
This means: look at the bones of your donkey and how We connect them together until they became the skeleton of a donkey. Then, look how We cover it with flesh. So, when it became clear to him, he said: I know Allaah is competent over all things including the resurrection of the dead. He mounted his donkey until he reached his district where he did not recognize his people nor did they recognize him. He rushed to his house and found a disabled blind old woman who was a hundred and twenty years old who previously knew him. ‘Uzayr asked her, “O you, is this the house of ‘Uzayr?” She said, "He went missing a hundred years ago and we do not know anything about him." He said to her, "I am ‘Uzayr and Allaah caused me to die for a hundred years and resurrected me.” The woman said, “The supplications of ‘Uzayr used to be answered and he used to supplicate Allaah The Almighty seeking the recovery and well-being of the patient and the distressed. So, supplicate Allaah to give me back my sight in order to see you and if you are ‘Uzayr I would know you.” ‘Uzayr supplicated Allaah The Almighty and wiped her eyes with his hand. She was able to see again. He took her hand and asked her to stand up by the Permission of Allaah, so she was no longer disabled. She looked at him and said, "I bear witness that you are ‘Uzayr."
She went to the children of Israel in their district and the gatherings where his son, who was hundred and eighteen years old, was sitting with his old grandsons. The woman called them saying, “This is ‘Uzayr, he has come to you.” They belied her. She said, “I am so-and-so, your female slave, and he supplicated Allaah for me so I regained my sight and ability to walk. He claims that Allaah caused him to die for a hundred years then resurrected him.”
People drew nearer to him looking, while his son said that his father had a black mole between his shoulders. His shoulders were exposed, and he was proved to be ‘Uzayr. The children of Israel said that there was no person among them who had memorized the Torah in their early childhood except ‘Uzayr, and since Nebuchadnezzar burnt it and nothing remained of the Torah except what the people had memorized. Thus, they asked him to dictate it to them. Sarookha, the father of ‘Uzayr, had buried a copy of the Torah at the time of Nebuchadnezzar in a place known only to ‘Uzayr. He took them to that place and dug it out. The papers of the Torah were worn out, and ‘Uzayr sat under the shadow of a tree, with the children of Israel around him, and renewed the Torah for them.
At that moment, two meteors fell from the sky and entered his abdomen that made him memorize the Torah, which he renewed for them. For that reason, the Jews claimed that ‘Uzayr is the son of Allaah due to the two meteors, renewal of the Torah and taking care of the affairs of the children of Israel.
Allaah Knows best.