Tafsir of An-Nahl 16:17

If you ask: The phrase "he who does not create" refers to idols, so why is the relative pronoun man (who) used, which is reserved for sentient beings?

I say: There are several interpretations:

1. Attribution of Divinity: They named them "gods" and worshipped them, thereby treating them as if they were sentient beings. Do you not see the subsequent verse: "And those whom they invoke besides Allah do not create anything, and they are created" (An-Naḥl: 20)?
2. Stylistic Parallelism (Mushākalah): It is used to maintain parallelism with the phrase "he who creates."
3. A Fortiori Argument (Tanbīh): The meaning is that he who creates is not like one who does not create among the sentient beings. How, then, could it be like that which has no knowledge? This is similar to the verse: "Do they have feet with which they walk?" (Al-Aʿrāf: 195). It means the status of these "gods" is lower than those who possess feet, hands, ears, and hearts, because the latter are alive while the former are dead. Thus, how can worship be valid for them? It does not imply that if they possessed these organs, their worship would be valid.

If you ask: This is a refutation of those who worshipped idols and named them gods, likening them to Allah. They made the non-creator equal to the Creator. Therefore, the correct refutation should have been: "Is he who does not create like him who creates?"

I say: When they made other than Allah equal to Allah by giving them His name and worshipping them, and equated them with Him, they effectively placed Allah—Exalted is He—into the category of created beings, making Him similar to them. Thus, He rebuked them for this by saying: "Is He, then, who creates like him who does not create?"

"And if you should count the favors of Allah, you could not enumerate them. Indeed, Allah is Forgiving, Merciful. And Allah knows what you conceal and what you declare."