Tafsir of Abasa 80:32

(As a provision for you and for your grazing livestock.) It is said: It is an object for a purpose ( maf‘ūl lahu), meaning: He did that as a provision (tamattu‘an) for you and for your cattle, for some of the enumerated blessings are food for them, and some are fodder for their beasts. Each is distributed and applied according to its requirement, and the shift [in pronoun usage] serves to perfect the act of bestowing favor.

Alternatively, it is an infinitive (maṣdar) confirming an implied verb whose affixes have been removed, meaning: He provided you (matta‘akum) with that as a provision (matā‘an); or it is for a verb inferred from it, so you benefited (tamatta‘tum) from that as a provision, meaning: an enjoyment (tamattu‘an). Or, it is an infinitive not derived from its own [verb's] root, as the three aforementioned verbs are in the meaning of tamattu‘ (enjoyment). The discussion regarding its parallel has passed, so reflect upon it.