Tafsir of An-Nahl 16:117

That is: the benefit they intended by that fabrication is a trivial benefit, cut off in the near future.

"Mata'un" (benefit) is the predicate of an omitted subject, and "qalil" (trivial/little) is its adjective. The sentence serves as an explanatory digression; as if, when their attainment of their desired objective was negated, it was asked: "How can that be, when they might obtain a benefit through their fabrication?" Thus, it was said: "That is a trivial benefit that holds no significance."

Ultimately, the matter returns to the fact that the intent is to negate the attainment of any objective worthy of consideration. Abu al-Baqa' subscribed to the view that "mata'un" is the predicate of an omitted subject, although he stated: "meaning their remaining is a trivial benefit," or something similar. Al-Hawfi said: "(Mata'un qalil) is a subject and a predicate." The issue with this is that an indefinite noun cannot serve as a subject without a justifying factor, and his interpretation of it as "their benefit" or the like is far-fetched.

And for them in the Hereafter is a painful punishment, the true nature of which cannot be fathomed.