"His authority is only over those who take him as an ally," meaning: those who obey him without him having the ability to force them. "And those who are, because of him, associating partners [with Allah]," meaning: they are associating partners with Allah.
Muhammad said: It is said the meaning is: those who, for his sake, associate partners with Allah.
Surat An-Nahl from verse (101) to verse (105).
﴿إِنَّمَا سُلْطَانُهُ عَلَى الَّذِينَ يَتَوَلَّوْنَهُ﴾ أَيْ: يُطِيعُونَهُ مِنْ غَيْرِ أَنْ يَسْتَطِيعَ أَنْ يُكْرِهَهُمْ ﴿وَالَّذِينَ هُمْ بِهِ مشركون﴾ أَيْ: بِاللَّهِ مُشْرِكُونَ.
قَالَ مُحَمَّدٌ (ل ١٧٨) قِيلَ: الْمَعْنَى: الَّذِينَ هُمْ مِنْ أَجله مشركون بِاللَّه.
سُورَة النَّحْل من الْآيَة (١٠١) إِلَى الْآيَة (١٠٥).
