None can make Anything Lawful or Unlawful except Allah or Those Whom Allah has allowed to do so

Ibn `Abbas, Mujahid, Ad-Dahhak, Qatadah, `Abdur-Rahman bin Zayd bin Aslam and others said: "This Ayah was revealed to criticize the idolators for what they used to make lawful and unlawful. Like the Bahirah, Sa'ibah and Wasilah." As Allah said:

وَجَعَلُواْ لِلَّهِ مِمَّا ذَرَأَ مِنَ الْحَرْثِ وَالاٌّنْعَامِ نَصِيباً

Commentary

Previous verses described how astray the disbelievers and polytheists had gone and what punishments had become due against them in the Hereafter.