(Both We extend) — these and those — meaning: the believers and the polytheists, to His saying: (restricted), meaning: forbidden.
Muhammad said: "Kullan" (both) is in the accusative case governed by "Numiddu" (We extend), and "Ha'ula'i" (these) is an appositive (badal) of "Kullin". The meaning is: We extend these and those.
﴿كلا نمد هَؤُلَاءِ وَهَؤُلَاء﴾ يَعْنِي: الْمُؤْمِنِينَ وَالْمُشْرِكِينَ إِلَى قَوْلِهِ: ﴿مَحْظُورًا﴾ أَيْ مَمْنُوعًا.
قَالَ مُحَمَّدٌ: (كُلًّا) مَنْصُوب ب (نمد) و (هَؤُلَاءِ) بَدَلٌ مِنْ (كُلِّ) الْمَعْنَى: نُمِدُّ هَؤُلَاءِ وَهَؤُلَاء.