God said: "Do they not see that it does not return to them a word?" meaning: the calf.
Muhammad said: Whoever reads "alla yarji'u" (that it does not return) in the nominative case, the meaning is that it does not return, "nor does it possess for them any harm or benefit."
Surah Ta-Ha from (Verse 90 to Verse 98).
قَالَ اللَّهُ: ﴿أَفَلا يَرَوْنَ أَلَّا يرجع إِلَيْهِم قولا﴾ يَعْنِي: الْعِجْلَ.
قَالَ مُحَمَّدٌ: مَنْ قَرَأَ (أَلا يرجع) بِالرَّفْعِ، فَالْمَعْنَى: أَنَّهُ لَا يَرْجِعُ ﴿وَلا يَمْلِكُ لَهُمْ ضَرًّا وَلا نفعا﴾.
سُورَة طه من (آيَة ٩٠ آيَة ٩٨).