"And they have assigned to Him"—meaning the polytheists—"from His servants a portion." Mujahid said: Meaning the angels, as they designated them to be the daughters of Allah. "Indeed, man is clearly ungrateful"—meaning the disbeliever.
﴿وَجعلُوا لَهُ﴾ يَعْنِي: الْمُشْركين ﴿مِنْ عِبَادِهِ جُزْءًا﴾ قَالَ مُجَاهِد: يَعْنِي: الْمَلَائِكَة حَيْثُ جعلوهم بَنَات الله ﴿إِنَّ الإِنْسَانَ لكفور مُبين﴾ يَعْنِي: الْكَافِر