"Allah presents an example: a slave [who is] owned and possesses no power over anything." Qatada's interpretation: This is an example Allah set for the disbeliever; Allah provided him with wealth, yet he did not send any good forward from it, nor did he act in it through obedience. "And [it is] he to whom We have given from Us a good provision, so he spends from it." This is an example of the believer whom Allah granted good, lawful, and pure provision, so he acted in it through His obedience and received it with gratitude. "Are they equal?" Meaning: They are not equal. "Praise to Allah. But most of them do not know," and they are the polytheists.
﴿ضَرَبَ اللَّهُ مَثَلا عَبْدًا مَمْلُوكًا لَا يقدر على شَيْء﴾ تَفْسِيرُ قَتَادَةَ: هَذَا مَثَلُ ضَرَبَهُ اللَّهُ لِلْكَافِرِ؛ رَزَقَهُ اللَّهُ مَالا فَلَمْ يُقَدِّمْ مِنْهُ خَيْرًا، وَلَمْ يَعْمَلْ فِيهِ بِطَاعَةٍ ﴿وَمَنْ رَزَقْنَاهُ مِنَّا رِزْقًا حَسَنًا فَهُوَ يُنْفِقُ مِنْهُ﴾ وَهَذَا مَثَلُ الْمُؤْمِنِ أَعْطَاهُ اللَّهُ رِزْقًا حَلالا طَيِّبًا، فَعَمِلَ فِيهِ بِطَاعَتِهِ وَأَخَذَهُ بشكرٍ ﴿هَلْ يَسْتَوِيَانِ مثلا﴾ أَيْ: أَنَّهُمَا لَا يَسْتَوِيَانِ ﴿الْحَمْدُ لِلَّهِ بَلْ أَكْثَرُهُمْ لَا يَعْلَمُونَ﴾ وهم الْمُشْركُونَ.