[They call upon none but female deities instead of Him]. Al-Hasan said: It means: except for the dead.
Yahya said: It is like His saying: [They are dead, not alive], meaning: their idols.
Muhammad said: And it was said: The meaning is: except for what they named with female names, such as Al-Lat, Al-Uzza, and Manat.
﴿إِنْ يَدْعُونَ مِنْ دُونِهِ إِلا إِنَاثًا﴾ قَالَ الحَسَن: يَعْنِي: إِلَّا أَمْوَاتًا.
قَالَ يحيى: كَقَوْلِه: ﴿أَمُوت غير أَحيَاء﴾ يَعْنِي: أصنامهم.
قَالَ مُحَمَّد: وَقيل: الْمَعْنى: إِلَّا مَا سموهُ بأسماء الْإِنَاث؛ مثل اللات والعزى وَمَنَاة.