Tafsir of Al-A'raf 7:32

{Say, "Who has forbidden the adornment of Allah..."} Meaning: Clothing and everything one uses for beautification.

{...and the good [lawful] things of provision?} Meaning: Delicious foods and drinks.

The interrogative in "Who" serves to deny the prohibition of these things. It is said that when they [the polytheists] entered the state of Iḥrām, they would forbid themselves sheep and whatever comes from them—their meat, fat, and milk.

{Say, "Who has forbidden the adornment of Allah which He has brought forth..."} It is not exclusive to them [the disbelievers] because the polytheists share in it.

{...for those who believe during the life of this world, [but] exclusively for them on the Day of Resurrection.} No one will share it with them then.

If you ask: Why was it not said, "It is for those who believe and for others"? I reply: To alert [the reader] that it was created primarily for the believers, and that the disbelievers are merely followers of them. This is like His saying: {And whoever disbelieves - I will grant him enjoyment for a little; then I will force him to the punishment of the Fire} (Al-Baqarah: 126).

It is recited as khāliṣatan (in the accusative case) as a state (ḥāl), and as khāliṣatun (in the nominative case) as a predicate following a predicate.

{Say, "My Lord has only forbidden immoralities - what is apparent of them and what is concealed - and sin, and oppression without right, and that you associate with Allah that for which He has not sent down authority, and that you say about Allah that which you do not know."}