Believers should strive to offend no one. Paul mentions three groups of people: Jews, Greeks (in other words, pagans), and fellow believers.
In 1 Corinthians 8:1–13, Paul has spoken about fellow believers, specifically about those in the church who are weak in their faith. In our current passage, he has been speaking about the Greeks. Apart from a brief comment (1 Corinthians 9:20), he has not spoken about the Jews at all.
Yet, if one takes the background of the discussion (chapters 8—10) into consideration, Paul’s mention of the Jews makes perfect sense. The discussion has arisen from the apostolic decree which prohibited believers from eating meat that was sacrificed to idols. The primary intention of this decree was to avoid giving offence to Jews (Acts 15:19–21).
The Corinthians could argue that it was no longer necessary to take Jewish sentiments into consideration, since the Jews had by this time become openly hostile to the Christian faith (Acts 18:1–17).
Yet, in chapters 8—10, Paul has shown from various points of view why the apostolic decree is still binding. The Corinthians should not make use of their right
to eat sacrificial meat, on account of their weak brothers (1 Corinthians 8:1–13), on account of Greek unbelievers (1 Corinthians 10:23–30), and, as he now reminds them, on account of the Jews. Love should take precedence over knowledge (1 Corinthians 9:1–27).
Moreover, there can be no question of participating in temple dinners, since those who partake in these dinners are guilty of idolatry and fellowship with demons (1 Corinthians 10:1–22).
32 Give no offense to Jews or to Greeks or to the church of God,