"God has not made for any man two hearts within his breast..."
God has not combined two hearts in one cavity, nor motherhood and wifehood in one woman, nor sonship and adoption in one man. The meaning is that just as God, in His wisdom, did not see fit to place two hearts in a human—for one would either be redundant, or they would act in contradiction, leading to a state where a person is simultaneously willing and unwilling, knowing and doubting—so too did He not see fit for one woman to be both a man’s mother and his wife. The mother is to be served and treated with humility, while the wife is to be served and utilized (for intimacy, etc.) like a slave; these are contradictory states.
Likewise, it is not possible for one man to be both a foster-son (da‘iyy) and a biological son to another. Sonship is rooted in lineage and ancestry, whereas adoption is merely an external label. It is impossible for one thing to be both original and not original. This is a parable God struck regarding Zayd ibn Harithah. He was a man from the tribe of Kalb, captured as a boy. The Arabs in the Age of Ignorance used to raid and enslave one another. Hakim ibn Hizam bought him for his aunt, Khadijah. When the Messenger of God (peace be upon him) married her, she gifted Zayd to him. When Zayd’s father and uncle came to claim him, he was given a choice and chose the Messenger of God, who then manumitted him. People used to call him "Zayd ibn Muhammad," so God revealed this verse, along with: "Muhammad is not the father of any of your men" (33:40).
It is said that Abu Ma‘mar was a man of great memory, and it was said to him, "You have two hearts." Another view is that it was Jamil ibn Asad al-Fihri, who claimed, "I have two hearts; with one I understand more than Muhammad understands." It is reported that he fled at the Battle of Badr, passing by Abu Sufyan with one sandal in his hand and the other on his foot. When asked about the people, he said, "They are between killed and fleeing." When asked why he had one sandal on and one in his hand, he replied, "I thought both were on my feet." God proved his claim—and the claim of those who said such things—to be a lie, using it as a parable regarding Zihar (calling one's wife "mother") and prophethood. Ibn Abbas said the hypocrites claimed Muhammad had two hearts, and God belied them. Others say the Prophet (peace be upon him) was once distracted in prayer, and the Jews said, "He has two hearts: one with his companions and one with you." Al-Hasan said it was revealed because a person might say, "One soul commands me and another forbids me."
The use of the indefinite "man" (rajul) and the generic "any" (min) before "two hearts" serves to emphasize the intended meaning: God has not placed two hearts in the breast of any human being whatsoever. If you ask, "What is the benefit of mentioning the 'cavity' (jawf)?" I say: it is like the benefit in the verse, "hearts which are in the breasts" (22:46). It provides the listener with a clearer mental image; when one hears it, they visualize a cavity containing two hearts, making the denial of such a thing more immediate.
Regarding tazaharu (you call your wives mothers): it is derived from zahr (back). The people of the Age of Ignorance considered Zihar a divorce, so they would avoid the woman as they would a divorced wife. The phrase "You are to me like the back of my mother" was used because they wanted to say, "You are forbidden to me like the belly of my mother," but they used "back" as a euphemism to avoid mentioning the belly, which is too close to mentioning the private parts. The back is the pillar of the belly. Another view is that approaching a woman with her back toward the sky was considered forbidden and abhorrent to them. Thus, to intensify the prohibition of his wife, the man likened her to the back of his mother.
As for the da‘iyy (adopted son), it is a fa‘il form meaning maf‘ul (the one who is called a son). The linguistic structure here is a metaphorical one: "That is your saying with your mouths"—it is merely a claim without the conviction of truth. God only speaks what is true in appearance and reality. He then guided to the truth: "Call them by their fathers," explaining that this is closer to justice.
If you do not know their fathers, then they are your brothers in religion and your allies. Say, "This is my brother" or "This is my ally."
"Except for what your hearts have intended"—this may be in the genitive case, linked to "what you erred in," or it may be in the nominative as an initial subject with a deleted predicate, meaning: "But there is no sin in what your hearts intended." The meaning is: there is no sin upon you for what you did in error or ignorance before the prohibition, but the sin lies in what you intentionally do after the prohibition. Or, it means there is no sin if you call someone else's child "my son" by mistake or a slip of the tongue, but there is sin if you do it intentionally. It may also be a general pardon for mistakes, as the Prophet (peace be upon him) said: "I do not fear error for my nation, but I fear intentionality," and "My nation is forgiven for error, forgetfulness, and what they are coerced into."
If you ask, "What is the ruling on adoption?" I say: If the adopted person is of unknown lineage and younger than the adopter, his lineage is established. If he is a slave, he is freed upon the establishment of lineage. If he is of an age where he could not have been born to the adopter, lineage is not established, but according to Abu Hanifah, he is freed; his two companions disagree. If the lineage is known, it is not established by adoption, though if he is a slave, he is freed. "And God is Forgiving, Merciful"—forgiving of errors and of intentional acts if the person repents.