“They say, ‘These are livestock and crops forbidden to all except those whom we permit,’ as they allege; and there are livestock whose backs are forbidden, and livestock over which they do not mention Allah’s name, fabricating lies against Him. He will recompense them for the lies they used to fabricate. (138)

“And they say, ‘What is in the wombs of these livestock is exclusively for our males and forbidden to our women; but if it is born dead, they all share in it.’ He will recompense them for their assertions. Indeed, He is All-Wise, All-Knowing. (139)”

His saying, “They say,” refers to the polytheists. “These are livestock and crops forbidden” means prohibited: that is, the crops and livestock which, as previously mentioned, they had assigned to Allah and to their idols. Mujahid said that the livestock meant here are the bahirah, saibah, wasilah, and hami—categories of livestock consecrated in pre-Islamic pagan custom.

“None may eat them except those whom we permit,” as they allege: they meant the men, to the exclusion of the women. “And there are livestock whose backs are forbidden” refers to the hami; they would not ride them. “And livestock over which they do not mention Allah’s name” means that they slaughtered them in the name of idols, not in Allah’s name.

Abu Wa’il said: Its meaning is that they did not make pilgrimage upon them, nor ride them in performing good deeds. Since it had become customary to mention Allah’s name when doing good, the mention of Allah, Most High, was used as an expression for doing good.

“Fabricating lies against Him” means that they did these things while claiming that Allah had commanded them to do so, thereby fabricating lies against Him. “He will recompense them for the lies they used to fabricate.”

“And they say, ‘What is in the wombs of these livestock is exclusively for our males and forbidden to our women,’” that is, their wives. Ibn