Tafsir of Al-A'raf 7:194-195

{Indeed, those you call upon besides Allah} Meaning: You worship them and name them gods besides Allah.

{are servants like you} His saying: {are servants like you} is a mockery of them. It means: the utmost of their state is that they might be living, rational beings; if that were proven, they would still be servants like you, with no superiority over you. Then, He invalidated the notion that they are even servants like them, saying: {Do they have legs to walk with?} It is also said: {servants like you} means they are owned [by Allah], just as you are owned.

Saʿīd ibn Jubayr read it as: (Inna alladhīna tadʿūna min dūni Allāhi ʿibādan amthālakum), with the nūn of inna lightened, and ʿibādan as the predicate. The meaning is: "Those you call upon besides Allah are not servants like you," treating the negative inna as having the function of the Hijazi mā.

{Say: "Call upon your partners"} And seek their help against me.

{then plot against me} All of you, you and your partners.

{and do not grant me respite} For I do not care about you. No one would say this except one confident in the protection of Allah. They had been threatening him with their gods, so he was commanded to address them with this, just as the people of Hūd said to him: {We say nothing but that some of our gods have possessed you with evil} (Hūd: 54). He said to them: {Indeed, I am free from what you associate with Him besides Him, so plot against me all together, then do not grant me respite} (Hūd: 55).

{Indeed, my protector is Allah, who has sent down the Book; and He protects the righteous. And those you call upon besides Him are unable to help you, nor can they help themselves.}