الآية رقم (136) - وَجَعَلُواْ لِلّهِ مِمِّا ذَرَأَ مِنَ الْحَرْثِ وَالأَنْعَامِ نَصِيبًا فَقَالُواْ هَـذَا لِلّهِ بِزَعْمِهِمْ وَهَـذَا لِشُرَكَآئِنَا فَمَا كَانَ لِشُرَكَآئِهِمْ فَلاَ يَصِلُ إِلَى اللّهِ وَمَا كَانَ لِلّهِ فَهُوَ يَصِلُ إِلَى شُرَكَآئِهِمْ سَاء مَا يَحْكُمُونَ

(136) - (And the polytheists assign to Allah from that which He created of crops and livestock a share and say, "This is for Allah," by their claim, "and this is for our partners [associated with Him]." But what is for their "partners" does not reach Allah, while what is for Allah - this reaches their "partners." Evil is that which they rule.)

The Arabic word of (Created) indicates as well “spread out and distributed. To assign Allah (swt) a portion of what He (swt) created from crops and livestock is an example of deviating from His straight path (swt) because Allah (swt) is their Creator. Allah (swt) says:

 أَفَرَأَيْتُم مَّا تَحْرُثُونَ (63) أَأَنتُمْ تَزْرَعُونَهُ أَمْ نَحْنُ الزَّارِعُونَ (64 

((63) And have you seen that [seed] which you sow? (64) Is it you who makes it grow, or are We the grower?) (Al-Waaqia: 63-64)

They associated some of Allah’s (swt) creations with Him (swt) by assigning to Him (swt) from the crops and livestock, such as camels, cows, sheep, and goats, that Allah (swt) created, spread out, and distributed.

( فَقَالُوا هَٰذَا لِلَّهِ بِزَعْمِهِمْ وَهَٰذَا لِشُرَكَائِنَا ) (and say, “This is for Allah,” by their claim, “and this is for our partners [associated with Him]”): A share of the livestock and crops were given to custodians of the Ka’ba and for the ones responsible for serving the idols.

( فَمَا كَانَ لِشُرَكَائِهِمْ فَلَا يَصِلُ إِلَى اللَّهِ ۖ وَمَا كَانَ لِلَّهِ فَهُوَ يَصِلُ إِلَىٰ شُرَكَائِهِمْ ) (But what is for their “partners” does not reach Allah, while what is for Allah – this reaches their “partners.”): They were deceiving in their ruling. They claimed that what they offer to their idols is not for Allah (swt). At the same time, they allowed themselves to take a portion from the share that they assigned to Allah (swt). For example, if there was a shortage in crops, they would say: “Allah (swt) is rich and does not need these livestock, nor crops” and they would cover the shortage with the portion that was originally assigned for Allah (swt). Thereby, they joined both idol worshipping together with distributing the shares of livestock and crops, which is a form of fraud against Allah (swt).

( سَاءَ مَا يَحْكُمُونَ ) (Evil is that which they rule): This is a bad judgement  because in fact it was based on their whims. This is the difference between the human’s judgement and a ruling issued by Allah (swt). The ruling of Allah (swt) brings goodness for all humanity, while the ruling made by mankind is based on their fancies, benefits, matters, and desires. Indeed, evil is that which they rule.