“Allah sets forth the parable of a slave owned by another, who has no power over anything.” This is the parable of the disbeliever: Allah granted him wealth, yet he did not put forward any good through it. “And one whom We have granted from Us a good provision, from which he spends secretly and openly”: this is the parable of the believer. Allah gave him wealth, and he used it in obedience to Allah and spent it in that which pleases Allah, secretly and openly; so Allah rewarded him for it with Paradise (1).
“Are they equal?” He did not say, “Are the two equal?” because of the word man (“one whom”), which is a noun applicable to one, two, or many. Likewise, His saying, “They are unable,” is in the plural because of mā (“that which”).
Its meaning is: Are this poor, miserly man and the wealthy, generous man equal? Likewise, the disobedient disbeliever and the obedient believer are not equal. Ibn Jurayj narrated from ʿAṭāʾ concerning His saying, “a slave owned by another”: this refers to Abū Jahl ibn Hishām; and “one whom We have granted from Us a good provision” refers to Abū Bakr al-Ṣiddīq (2).
Then He says: “All praise belongs to Allah! Yet most of them do not know.” That is, the matter is not as you claim. The idols possess neither power nor any benefaction for which they might be praised. Rather, perfect praise belongs to Allah alone, for He is the Bestower of blessings, the Creator, and the Provider. Yet most of the disbelievers do not know.
Then He sets forth a parable for the idols, saying: “And Allah sets forth the parable of two men: one of them is mute and has no power over anything, being a burden upon his master.” Kall means a weight and a liability upon his master—his paternal cousin and those responsible for his care. “Wherever he directs him,” that is, sends him, “he brings no good,” because he does not understand what is said to him, nor can others understand him. This is the parable of the idols: they neither hear, nor speak, nor reason. “Being a burden upon his master,” meaning, upon his worshipper, who must carry it, set it down, and serve it.
“Can he be equal to one who enjoins justice?” That is, Allah Most High is capable and speaks, and He commands tawḥīd (the affirmation of Allah’s oneness). “And he is upon a straight path.” Al-Kalbī said: That is, He guides you to a straight path.