"And the cattle He created for you"—meaning the camels, the cattle, and the sheep.
Muhammad said: The accusative case (nasb) of 'al-an'am' (the cattle) is due to an implied verb; the meaning is: 'And He created the cattle for you.'
"In them is warmth"—meaning what is made of clothing from their wool, fur, and hair, as well as benefits in their backs; these are the camels and the cattle, and their milk in their totality.
"And from them you eat."
﴿والأنعام خلقهَا لكم﴾ يَعْنِي: الإِبْلَ وَالْبَقَرَ وَالْغَنَمَ.
قَالَ محمدٌ: نَصْبُ (الأَنْعَامِ) عَلَى فِعْلٍ مُضْمَرٍ؛ الْمَعْنَى: وَخَلَقَ الأَنْعَامَ لَكُمْ.
﴿فِيهَا دفء﴾ يَعْنِي: مَا يَصْنَعُ مِنَ الْكِسْوَةِ مِنْ أَصْوَافِهَا وَأَوْبَارِهَا وَأَشْعَارِهَا وَمَنَافِعَ فِي ظُهُورِهَا؛ هَذِهِ الإِبْلُ وَالْبَقَرُ وَأَلْبَانُهَا فِي جَمَاعَتِهَا.
﴿وَمِنْهَا تَأْكُلُونَ﴾