How do those who permit congratulating non-Muslims on their holidays use the noble verse "that you do good to them and deal justly with them" as evidence for the permissibility of heartfelt actions (congratulating them on their holidays), bearing in mind that both justice and goodness are mental acts, not heartfelt ones?

The esteemed questioner is correct in his objection to using the noble verse as evidence for the permissibility of congratulating non-Muslims on their holidays, for the verse does not indicate that. Refraining from such congratulations does not contradict righteousness and justice; rather, it is an adherence to the indications of the Quran and Sunnah (definition), which prohibit congratulating disbelievers on their holidays.