This refers to that which men would eat to the exclusion of women. {And cattle whose backs are forbidden}—this is what they prohibited among the bahira (the slit-eared she-camel), the sa'iba (the she-camel set free for idols), the wasila (the she-camel that gives birth to a female after a female), and the ham (the stallion whose offspring has produced offspring). The explanation of this has already passed. {And cattle upon which they do not mention the name of Allah}—this is what they permitted themselves to eat from carrion. {Inventing lies against Him}—against Allah; for they claimed that Allah commanded them to do this.
وَهَذَا مَا كَانَ يَأْكُلُ الرِّجَالُ دُونَ النِّسَاءِ ﴿وَأَنْعَامٌ حُرِّمَتْ ظُهُورُهَا﴾ وَهُوَ مَا حَرَّمُوا مِنَ الْبَحِيرَةِ وَالسَّائِبَةِ وَالْوَصِيلَةِ وَالْحَامِ؛ وَقَدْ مَضَى تَفْسِيرُ هَذَا ﴿وَأَنْعَامٌ لَا يَذْكُرُونَ اسْم الله عَلَيْهَا﴾ هُوَ مَا اسْتَحَلُّوا مِنْ أَكْلِ الْميتَة ﴿افتراء عَلَيْهِ﴾ عَلَى اللَّهِ؛ فَإِنَّهُمْ زَعَمُوا أَنَّ الله أَمرهم بِهَذَا.