Tafsir of Al-A'raf 7:48

(And the companions of the Heights called...) Their mention is repeated—despite the sufficiency of using a pronoun—to increase emphasis. It is also said that the pronoun was not deemed sufficient in order to distinguish between those intended here and those intended previously; for the callers there were the entirety [of the companions], whereas here they are a portion. The application of "companions of the Heights" to those men—based on their ultimate destination being Paradise—is evidence that the title of "companionship" to a thing does not necessitate perpetual accompaniment, as some have claimed.

(Men)—meaning, the chieftains of the disbelievers, such as Abu Jahl, al-Walid ibn al-Mughirah, and al-As ibn Wa'il—(whom they recognize by their marks)—by the signs through which Allah, the Exalted, made them known to them, such as the blackness of the face, the distortion of their features, and the blueness of the eyes, as al-Jubba'i said; or by the forms through which they recognized them in the world, as Abu Muslim said; or by their marks that indicate their wretched state at that time and their former prominence in the world, as has been said—and perhaps this is the most appropriate. In any case, the prepositional phrase is connected to the verb ya'rifunahum (they recognize them). It is understood from the words of some—though there is distance in this—that it connects to nada (called). The meaning is: They called out to men whom they recognized in the world by their names, their patronymics, and the titles by which they were called.

(They said): This is an explanation for "called," or a substitute for it. (What has availed you): This is an interrogative for reproach and scolding. It is also permissible that the intended meaning is negation, i.e., "What you are in did not suffice you." (your gathering): your followers and supporters, or your gathering of wealth; it is a verbal noun whose object is implied. (and what you used to behave arrogantly about): i.e., and your continuous arrogance regarding the acceptance of the truth or regarding the creation, which is more fitting for what follows.

It has been read as (tastakthirun) [from kathra, meaning "to seek increase"]. According to this reading, "ma" (what) may be a relative noun, meaning: "What has not availed you are your followers and that which you used to seek to increase in terms of wealth."

It is also possible, in my view, that this applies to the canonical seven-variant reading as well, in which case the intent is the idols. The meaning of their "arrogance" (istikbar) regarding them is their belief in their greatness and magnitude; that is: "Your gathering and your idols, which you used to believe were great and magnificent, have not availed you."