Allah in what he was upon of polytheism. "(And he takes it)" meaning he takes the verses of Allah, the Qur'an, "(in ridicule)."
Muhammad said: Whoever reads "(and he takes it)" (wa-yattakhidhuha) in the nominative case (raf'), it is based on the subject (al-ibtida').
اللَّهِ بِمَا هُوَ عَلَيْهِ مِنَ الشّرك ﴿ويتخذها﴾ يَتَّخِذُ آيَاتِ اللَّهِ الْقُرْآنَ ﴿هُزُوًا﴾.
قَالَ مُحَمَّدٌ: مَنْ قَرَأَ: ﴿وَيَتَّخِذُهَا﴾ بِالرَّفْع فعلى الِابْتِدَاء.