God says: "Great is hatred in the sight of God that you say what you do not do."
Muhammad says: "Why do you say (lima taqulun)" is originally (li-ma), but the alif was elided due to the frequency of their usage of "ma" (what) in interrogative forms. If you pause upon it, you say: "li-mah" (why), but it is not paused upon in the Quran with the ha' out of adherence to the Uthmanic codex, and it is incumbent upon the reader to connect it.
And His saying: "Great is hatred in the sight of God that you say"—the particle "an" (that) is in the position of a nominative (rafa'), and "maqtan" (hatred) is accusative as a tamyiz (specification). The meaning is: Your saying "what you do not do" is great as an act of hatred.
قَالَ اللَّه: ﴿كَبُرَ مَقْتًا عِنْدَ اللَّهِ أَنْ تَقُولُوا مَا لَا تَفْعَلُونَ﴾.
قَالَ مُحَمَّد: ﴿لم تَقولُونَ﴾ الأَصْل (لما) فحذفت الْألف لِكَثْرَة استعمالهم (مَا) فِي الِاسْتِفْهَام، فَإِذا وقفت عَلَيْهَا قلت: لِمَهْ، وَلَا وقف عَلَيْهَا فِي الْقُرْآن بِالْهَاءِ إتباعاً للمصحف، (ل ٣٦١) وَيَنْبَغِي للقارئ أَن يصلها.
وَقَوله: ﴿كَبُرَ مَقْتًا عِنْدَ اللَّهِ أَنْ تَقولُوا﴾ (أَن) فِي مَوضِع رفع، و (مقتاً) مَنْصُوب على التَّمْيِيز، الْمَعْنى: كَبُرَ قَوْلكُم: مَا لَا تَفْعَلُونَ مقتًا.
