“Do they not see that We have created for them, from what Our hands have made, livestock over which they have mastery? (71) And We have subjected them to them: some of them they ride, and some of them they eat. (72)”
Regarding “that it may warn”: the reciters of Medina and Syria, and Ya‘qub, recited it as litundhira (“that you may warn”), with the ta’, and likewise in Surah al-Ahqaf; [Ibn Kathir concurred in al-Ahqaf] (1)—meaning: that you, O Muhammad, may warn. The others recited it with the ya’, meaning: that the Quran may warn “whoever is alive”—that is, a believer whose heart is alive, for the disbeliever is like one dead, in that he neither reflects nor contemplates—“and that the proof of punishment may be established against the disbelievers.”
His saying, mighty and majestic is He: “Do they not see that We have created for them, from what Our hands have made”—that is, We undertook their creation by Our own origination, without the assistance of anyone—“livestock over which they have mastery,” controlling and subduing them. That is, He did not create the livestock as wild creatures shunning humankind, beyond their control; rather, they have been made subservient to them.
This is meant by His saying: “And We have subjected them to them”: We have made them subservient to them. “Some of them they ride,” meaning, those which they ride—namely, camels—“and some of them they eat,” from their meat.