Tafsir of Al-A'raf 7:191

"Do they associate [with Him] that which does not create anything"—meaning, that which has no capability to create any thing whatsoever. It is the right of the worshipped to be, necessarily, the creator of his worshipper. The term "that which" (ma) refers to the idols; the pronoun is returned to them in the singular to observe the form of the word, just as the return of the plural pronoun to them in His—the Glorified and Exalted—saying, "and they are created" is to observe their meaning. The use of the pronoun for rational beings, despite idols being things that do not possess reason, is only according to their belief in them and their treating them in the manner of rational beings by naming them gods.

The clause [“and they are created”] is a conjunction to [“does not create”]. The combination of the two matters is to clarify the complete contradiction between the state of what they associate [with God] and what they believe regarding it, and to expose the extremity of their ignorance. The lack of explicit mention of the Creator is to signal His obviousness and that He is beyond the need for mention—Exalted is He.