Transliteration:( Yad'oo laman darruhooo aqrabu min naf'ih; labi'salmawlaa wa labi'sal 'asheer )
32. In this verse the word 'harm' denotes harm in the true sense of the word ie death in the world, and Hell in the Hereafter, while benefit indicates their imaginary benefits (eg intercession of the idols, etc) This means the hope of benefits these idol worshippers are having from these idols is very remote and impossible, while the harm of their foolishness of the idols worship they will see in a near future. This verse does not contradict the previous verse in any way in which it is said that these idols will not provide any benefit nor any harm. Also, this verse in no way gives the belief that is a hope of receiving benefits from the idols, but perhaps in some distant future. Such belief is totally without any substance.
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The tafsir of Surah Al-Hajj verse 13 by Ibn Kathir is unavailable here.
Please refer to Surah Hajj ayat 11 which provides the complete commentary from verse 11 through 13.
(22:13) He invokes those that are more likely to cause him harm than benefit.[18] Such is surely an evil patron, and an evil associate.[19]
18. (Surah Al-Hajj, ayat 12-13) clarify two things about the deities whom the mushriks invoke. Firstly, they can do a person neither any good nor any harm. Nay, it is more probable that they do harm rather than good. For when the mushrik invokes other deities than Allah, he loses his faith forthwith. Secondly, the mushrik himself knows that there is no guarantee or probability of any good from his god who is utterly helpless and powerless. As regards to the occasional grant of his request through his god, this is done by Allah merely to test his faith.
19. That is, the one, who leads a person to the way of shirk is the worst guardian and the worst comrade, whether he be a human being or a satan.
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