Tafsir of Ya seen 36:75

(They are not able to aid them...) This is an initiation [of a statement] brought forth to demonstrate the invalidity of their opinion, the disappointment of their hope, and the reversal of their schemes. That is to say: their deities are not capable of aiding them. The statement of Ibn Atiyyah—that the pronoun in "they are able" (yastati'una) could refer to the polytheists, and the pronoun in "their aid" (nasrihim) could refer to the idols—is essentially nothing [of value].

(And they...)—that is, those who take [these idols], the polytheists—(are for them...)—that is, for their deities—(a host brought forth), meaning prepared for their protection and to defend them in this world. This was narrated by Ibn Abi Hatim and Ibn al-Mundhir on the authority of al-Hasan and Qatadah.

It has also been said that the meaning is: the polytheists are a host for their deities in this world, brought forth for the Fire in the Hereafter. A report to this effect was narrated by Ibn Abi Hatim from al-Hasan. Some eminent scholars chose the meaning that the polytheists are a host brought forth for their deities on the Day of Resurrection, following them into the Fire, and that labeling them a "host" is by way of mockery and ridicule. Likewise, the lam (in "for them") indicates [an ironic] benefit.

It is also said that "they" refers to the deities, and the pronoun "for them" refers to the polytheists. This means that the deities are prepared and brought forth for the punishment of those polytheists on the Day of Resurrection, because they will be made fuel for the Fire, or they are brought forth during the reckoning of the disbelievers to demonstrate their impotence and to cause the polytheists to despair of their intercession. The designation of them as a "host" and the use of the lam in both interpretations follow what has preceded. The difference in the referents of the pronouns in the verse is not among the prohibited forms of incoherent discourse (tafkik). The waw in His saying, Exalted is He, "And they..."—according to all that has passed—is either conjunctive or situational, though the state is future-intended (muqaddarah) in some of the interpretations, as is not hidden.