Tafsir of Ash-Shura 42:36

Whatever thing you have been given—meaning any thing whatsoever from the causes of this world. The apparent meaning is that the address is to people absolutely, though it has been said: to the polytheists.

• "Ma" (whatever) is a relative pronoun acting as a subject (mubtada’), with the referent (the pronoun returning to it) omitted—meaning ma utiytumuuhu (whatever you have been given of it). The predicate is what follows it, and the fa (in famata’) is introduced because of its inclusion of the meaning of a condition.
• Abu Hayyan said: "Ma" is conditional, serving as a second object for utiytum, and min shay’in is an explication of it. The saying of the Exalted, “is but the enjoyment of the worldly life”—meaning it is merely the enjoyment thereof, which you enjoy for the duration of your life within it—is the response to the condition.

The first interpretation is more consistent with the saying of the Exalted: “But that which is with Allah”—of the rewards of the Hereafter—“is better”—in terms of the purity of its benefit—“and more lasting”—in duration, as it does not vanish or perish. The apparent meaning is that "ma" here is a relative pronoun. The reason the fa was not brought in its predicate—even though a relative pronoun acting as a subject, when linked to an adverbial phrase, also implies the meaning of a condition—is that the causality of a thing being "with Allah the Exalted" as a reason for its superiority is a known, established matter, needless of being indicated by a particle assigned for that purpose, unlike that which is with other than Him, the Exalted. Expressing it as being "with Allah" rather than "what is stored for that" serves this purpose.

The saying of the Exalted: “for those who have believed”—is either connected to ‘abqa (more lasting), or the lam is for the purpose of clarifying for whom this bounty is intended; thus, it is the predicate of an omitted subject, meaning: "That [bounty] is for those who have believed."

And upon their Lord alone they rely—not upon anyone other than the Exalted at all.

It is narrated from Ali—may Allah, the Exalted, ennoble his face—that some wealth was gathered for Abu Bakr—may Allah be pleased with him—and he gave it all away in charity in the path of Allah the Exalted. The Muslims blamed him for it, and the disbelievers criticized him, so this verse was revealed.