Tafsir for verses: 36:71, 36:72, 36:73, 36:74, 36:75, 36:76
أَوَلَمۡ يَرَوۡاْ أَنَّا خَلَقۡنَا لَهُم مِّمَّا عَمِلَتۡ أَيۡدِينَآ أَنۡعَٰمٗا فَهُمۡ لَهَا مَٰلِكُونَ ٧١ ﴿71 وَذَلَّلۡنَٰهَا لَهُمۡ فَمِنۡهَا رَكُوبُهُمۡ وَمِنۡهَا يَأۡكُلُونَ ٧٢ ﴿72 وَلَهُمۡ فِيهَا مَنَٰفِعُ وَمَشَارِبُۚ أَفَلَا يَشۡكُرُونَ ٧٣ ﴿73 وَٱتَّخَذُواْ مِن دُونِ ٱللَّهِ ءَالِهَةٗ لَّعَلَّهُمۡ يُنصَرُونَ ٧٤ ﴿74 لَا يَسۡتَطِيعُونَ نَصۡرَهُمۡ وَهُمۡ لَهُمۡ جُندٞ مُّحۡضَرُونَ ٧٥ ﴿75 فَلَا يَحۡزُنكَ قَوۡلُهُمۡۘ إِنَّا نَعۡلَمُ مَا يُسِرُّونَ وَمَا يُعۡلِنُونَ ٧٦ ﴿76
71Did they not see that We have created for them cattle, among things made (directly) by Our hands, and then they become their owners? 72And We have brought them under their control, so as some of them are their means of transport, and some of them they eat. 73And for them there are (other) benefits in them and things to drink. So, would they not be grateful? 74They have adopted gods other than Allah, so that they may be helped (by them). 75They cannot help them, rather they (the disbelievers themselves) are (like) an army brought forth for (protecting) them (the so-called co-gods) 76So, their remarks must not grieve you. Surely We know what they conceal and what they disclose.
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Commentary

His saying, exalted and majestic is He: "Do they not see that We created for them from what Our hands have made livestock, and they are their owners?" "And We have subdued them for them, so from them is their riding and from them they eat." "And for them in it are benefits and drinks. Will they not be grateful?" "And they have taken besides Allah gods, perhaps they will be helped." "They cannot help them, and they are for them a host brought together." "So let not their saying grieve you. Indeed, We know what they conceal and what they declare." This is an address regarding the matter of Quraysh and their turning away from the law and their worship of idols. Allah, exalted and majestic is He, alerts them in this verse to His blessings upon them with the livestock. His saying: "Our hands" is an expression of power. He expressed it with "hand" and "hands" because humans understand power and might through the hand. He conveyed to them in a manner that is close to their understanding. Allah, blessed and exalted is He, is free from any bodily form or comparison. His saying, exalted is He: "and they are their owners" is a reminder of the blessing that these livestock are not wild or taken by force, but rather they are owned and their benefits are brought near. His saying: "We have subdued them" means: We have made them submissive. "Riding" refers to that which is ridden, and it is a form that means a thing that is made to be ridden, and it is only in limited expressions, like riding, milking, and leading. The majority read: "their riding" with a فتح (fatḥ) on the راء (rāʼ), while al-Hasan and al-Amash read it with a ضم (ḍamm) on the راء (rāʼ), and Ubayy ibn Ka'b and Aisha, may Allah be pleased with her, read: "their riding". "Benefits" refers to wool, hair, and others, and "drinks" refers to milk. Then He reprimanded them for taking gods seeking help and support from them. Then He informed them that they cannot help, and it is possible that the pronoun refers to the disbelievers, and in "helping them" refers to the idols. The opposite is also possible, as both interpretations are correct in meaning. His saying, exalted is He: "and they are for them a host" may imply that the first pronoun refers to the disbelievers and the second to the idols, meaning: these disbelievers are gathered together for these idols in this world, but they cannot help each other. The opposite may also be true, meaning: they are present for them in the Hereafter at the time of reckoning, in the sense of rebuke and punishment. He called them a host in this interpretation because they are a means for punishment against them and their rebuke. The pronouns of the idols in this verse are treated as if they have understanding, as it was revealed regarding their worship, thus they were treated in expression accordingly. Then He comforted His Prophet, blessings and peace be upon him, with His saying: "So let not their saying grieve you," and He threatened the disbelievers with His saying: "Indeed, We know what they conceal and what they declare."

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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