"Do they associate with Him those that create nothing while they themselves are created?" He means: the idols; similar to His saying: "Do you worship that which you carve?" with your own hands.
﴿أَيُشْرِكُونَ مَا لَا يَخْلُقُ شَيْئًا وهم يخلقون﴾ يَعْنِي: الأَوْثَانَ؛ كَقَوْلِهِ: ﴿أَتَعْبُدُونَ مَا تنحتون﴾ بِأَيْدِيكُمْ.