"And they worship other than Allah that which does not possess for them any provision from the heavens and the earth at all, and [they] are unable." This refers to the idols that they worship. It is like His saying: "And they do not possess for themselves"—meaning the idols—"harm or benefit, and they do not possess [power over] death, nor life, nor resurrection."
﴿وَيَعْبُدُونَ مِنْ دُونِ اللَّهِ مَا لَا يَمْلِكُ لَهُمْ رِزْقًا مِنَ السَّمَاوَات وَالْأَرْض شَيْئا وَلَا يَسْتَطِيعُونَ﴾ يَعْنِي: الأَوْثَانَ الَّتِي يَعْبُدُونَ؛ هُوَ كَقَوْلِه: ﴿وَلَا يملكُونَ لأَنْفُسِهِمْ﴾ يَعْنِي: الأَوْثَانَ ﴿ضَرًّا وَلا نَفْعًا وَلا يَمْلِكُونَ مَوْتًا وَلا حَيَاةً وَلَا نشورا﴾.
