And when these verses were completed regarding the ugliness of their way in denying the resurrection and the goodness of the way of Islam, with this marvelous style and the lofty example that is difficult to attain, and it concluded with the state of the oppressor - He began to detail His saying: "Shall I take besides Allah a protector, the Creator of the heavens and the earth?" [Al-An'am: 14] in another manner, starting with clarifying their oppression, their ignorance, and their falsehoods, as a warning against the foolishness of their minds, repelling from them by placing things in inappropriate places and attributing them to one who owns nothing, and killing children and abandoning livestock, and other than that. He said, referring back to "And they made for Allah partners, the jinn" [Al-An'am: 100]: "And they made" meaning: the polytheists who associate partners with their Lord, idols "for Allah" meaning: the Most High King who has no equal "of what He created" meaning: He created and initiated and spread, and no one shared with Him in His creation "from the crops and the livestock a share" meaning: and they made for their partners a share; and since the making is not known except by saying, He caused His saying: "So they said" meaning: with their tongues after they had said with their hearts "This is for Allah" meaning: the Most High King "by their claim" meaning: their false claim and their actions based on the lies of their claim of exclusivity to Allah; and for this reason, He omitted the claim from His saying: "and this is for our partners" meaning: and they have no support in this division except their whims.

And when this is foolishness by equating one who owns nothing with one who owns everything - He clarified from their actions what is more foolish than that by explaining what the expression hinted at by the claim, so He said, causing from that and branching out: "So what was for their partners" meaning: by their claim that they are partners "does not reach Allah" meaning: the One who is the owner, with His attributes of majesty and beauty "and what was for Allah" meaning: based on what He has of greatness, magnificence, majesty, and might "it reaches their partners". So if what they named for their partners perished or became barren, and what was for Allah increased, they would say: There is no way for our deities to avoid spending, so they took what was for Allah and spent it on their deities, and if what was for Allah became barren and what was for their deities increased, they would say: If Allah had willed, He would have made it flourish for Him, so they do not return to Him anything from what is for the deities.

And when this reached the utmost limit of folly, he said: ﴿Evil is what they judge﴾. That is: Their judgment is the worst of judgments. Imam Abu al-Rabi' Sulayman ibn Salim al-Kal'ayi mentioned in his biography, 'In the delegation of Khawlan, that they had an idol called: (Amma Anas), and when they came to the Prophet ﷺ, they mentioned to him that they used to allocate a part of their livestock and crops for him and a part for Allah, by their claim. They said: We used to plant the crops and allocate a portion for him and name it for him, and we would name another crop as a portion for Allah - glorified and exalted is He - so when the wind blew towards that which we named for Allah, we would allocate it for Amma Anas, and when the wind blew towards that which we allocated for Amma Anas, we would not allocate it for Allah. The Messenger of Allah ﷺ mentioned to them that Allah - glorified and exalted is He - revealed to him regarding that: ﴿And they made for Allah﴾ the verse. They said: And we used to refer to him for judgment, and he would speak. The Messenger of Allah ﷺ said: (Those are the devils that speak to you). They said: So we woke up with the Messenger of Allah, and our hearts recognized that he did not harm or benefit, nor did he know anything of his servant from one who did not worship him. Ibn Hisham said in the introduction to the biography that they used to allocate for him, so whatever entered into the right of Amma Anas from the right of Allah that they named for him, they left it for him, and whatever entered into the right of Allah from the right of Amma Anas, they returned it to him. He said: And they are a tribe from Khawlan called Al-Adim. Abdul Razzaq said in his tafsir: Ma'mar informed us from Qatadah, who said: They used to separate something from their wealth and say: This is for Allah and this is for their idols. If something from what they allocated for their partners mixed with something from what they allocated for Allah, they would return it. And if something from what they allocated for Allah mixed with something from what they allocated for their partners, they would leave it. And if a year of drought befell them, they would eat from what they allocated for Allah and leave what they allocated for their partners. So Allah - glorified and exalted is He - said: ﴿Evil is what they judge﴾. Al-Baghawi said: They used to allocate for Allah from their crops, livestock, fruits, and all their wealth a share [and a share for the idols]. What they allocated for Allah, they spent on guests and the poor, and what they allocated for the idols, they spent on the idols and their servants. If something from what they allocated for Allah fell into the share of the idols, they would leave it and say: Indeed, Allah is free of this. And if something from the share of the idols fell into what they allocated for Allah, they would return it to the idols and say: Indeed, they are in need. And when something from what they allocated for Allah perished or was diminished, they did not care about it, but when something from what they allocated for the idols perished or was diminished, they would compensate for it with what they allocated for [Allah].