Tafsir of As-Saffat 37:23

(Besides God), meaning idols and the like. He shall gather them along with them to increase their sense of regret and shame. It has been said that "what" (in the verse) is general, applying to everything worshipped, including the angels, the Messiah, and Ezra—peace be upon them—but some were excluded by His saying, "Indeed, those for whom the best [reward] has preceded from Us" (the verse).

It is also said that "what" is a metonym for idols and graven images, applying only to that which has no intellect, because the discourse is regarding the polytheists who worshipped such things. Others say "what" is in its general sense, and idols and the like are not included because all polytheists only worshipped the devils who incited them to worship them; however, this does not align with interpreting "their fellows" as their counterparts among the devils. Nevertheless, this specification (of idols) is closer. This conjunction (referring to "those who did wrong") indicates that the polytheists are the ones meant, as they are most deserving of this description, for polytheism is a grave injustice.

(Direct them to its path and show it to them). The intent by "Hell" is the Fire, and it is also applied to one of its layers. It is derived from the "jahjah," which is the intensity of the Fire's raging. Expressing it as a "path" and "guiding" is intended to mock them.