Tafsir of Al-An'am 6:107

(And if Allah had willed that they would not associate partners with Him) they would not have associated partners. This is evidence for the People of Sunnah that Allah, the Exalted, does not desire the faith of the disbeliever. This is not in the sense that He prevents him from it while directing him toward it, but rather in the sense that He does not desire it from him due to his poor choice, which stems from his poor predisposition. The sentence is a parenthetical clause, emphasizing the turning away [from them], and likewise is His saying, the Exalted: (And We have not made you a guardian over them), meaning a watcher and overseer from Us to preserve their deeds for them. And likewise is His saying, glorified be He: (And you are not a guardian over them), meaning [one] from their side who manages their affairs and directs their interests.

It is said: The meaning is "We have not made you a guardian over them" to protect them from what harms them, "and you are not a guardian over them" to bring them what benefits them. The phrase "over them" in both instances is connected to what follows it, having been placed before the verb for the sake of emphasis or to maintain the rhythmic endings of the verses.