al-Lāt for the people of Medina, al-‘Uzzā for the people of Mecca, and Manāt, the third, the other, for the people of Tā’if. All of these are feminine, as He says in another verse:
“They invoke none but female deities besides Him, and they invoke none but a rebellious Satan.”
They made these partners with Him, worshipped besides Him, and named them after His names, putting them into feminine forms. Thus, it has been said that al-Lāt derives from al-Ilāh (God), al-‘Uzzā from al-‘Azīz (the Almighty), and Manāt from manā–yamnī, meaning “to decree.” They also called them “the Lady.” They themselves gave them these names, thereby attributing divinity, might, the power to decree, and lordship to them. These are merely names that they and their forefathers devised, for which Allah sent down no authority—that is, no scripture or proof. For Allah Most High has never commanded anyone to worship anyone other than Him, nor has He made others partners in His divinity. As Allah Most High says:
“Ask those of Our messengers whom We sent before you: did We appoint any deities besides the Most Merciful to be worshipped?”