"Do those who disbelieve think that they can take My servants as allies instead of Me?" meaning: those who worshipped the angels. He says: Do they think that the angels will take them as allies for that? Meaning: they will not take them as allies; and I did not command them with this, rather I commanded them to worship Me, associating nothing with Me. "Indeed, We have prepared" meaning: We have readied "Hell for the disbelievers as a lodging," meaning: a place to reside.
Muhammad said: It is said, "I have prepared such and such for so-and-so," meaning: I have taken it as a provision (ʿatād) for him, and the word ʿatād is originally: that which is taken to abide in.
﴿أَفَحَسِبَ الَّذِينَ كَفَرُوا أَنْ يَتَّخِذُوا عبَادي من دوني أَوْلِيَاء﴾ يَعْنِي: مَنْ عَبَدَ الْمَلَائِكَةَ، يَقُولُ: أَفَحَسِبُوا أَنْ تَتَوَلَّاهُمُ الْمَلَائِكَةُ عَلَى ذَلِكَ؟ أَيْ: لَا يَتَوَلَّوْنَهُمْ؛ وَلَيْسَ بَهَذَا أَمَرْتُهُمْ، إِنَّمَا أَمَرْتُهُمْ أَنْ يَعْبُدُونِي لَا يُشْرِكُونَ بِي شَيْئًا ﴿إِنَّا أَعْتَدْنَا﴾ أعددنا ﴿جَهَنَّم للْكَافِرِينَ نزلا﴾ أَيْ: مَنْزِلًا.
قَالَ مُحَمَّدٌ: يُقَالُ: أَعْتَدْتُ لِفُلَانٍ كَذَا؛ أَيْ: اتَّخَذْتُهُ عَتَادًا لَهُ، وَالْعَتَادُ أَصْلُهُ: مَا اتخذ ليمكث فِيهِ.
