According to this exegete, the expression 'and'ad' (equals/partners) primarily refers to the great ones and leaders (masters and chiefs) whom the polytheists considered as gods and equated with Allah; according to the view of Sufis and the gnostics, everything that occupies the heart away from Allah also falls within the scope of this 'nidd'. It has been noted that on the Day of Judgment, those who were followed will disassociate themselves from their followers, and all bonds between them (asbab) will be severed; these asbab have been interpreted in seven different ways such as kinship, friendship, covenant, oaths, uniting on disbelief, or worldly positions, but it has been indicated that 'al-azhar' encompasses all of them.

القول الثالث : في تفسير الأنداد قول الصوفية والعارفين ، وهو أن كل شيء شغلت قلبك به سوى الله تعالى ، فقد جعلته في قلبك ندا لله تعالى

According to Kurtubî, the 'disassociators' mentioned in this verse have been interpreted as the masters and chiefs followed by the disbelievers, transmitted from Katâda, Ata, and Rabî', and from Katâda and Suddî it has been transmitted as the devils who lead people astray. Kurtubî states that this expression applies generally to every followed and follower. Furthermore, it has been explained that the word 'asbab' refers to worldly connections such as kinship, the word originally comes from the meaning of a rope used to pull something, and according to Suddî and Ibn Zayd it refers to deeds.

يعني السادة والرؤساء تبرءوا ممن اتبعهم على الكفر عن قتادة وعطاء والربيع وقال قتادة أيضا والسدي : هم الشياطين المضلون تبرءوا من الإنس

According to Ibn Kesîr, this text describes how the angels who were worshipped in the world distance themselves from and reject their worshippers on the Day of Judgment. When they see the punishment, they will have no means of escape, will find nowhere to turn from the fire or to take refuge. This situation has been mentioned as one of the proofs showing their loss and destruction.

تبرأت منهم الملائكة الذين كانوا يزعمون أنهم يعبدونهم في الدار الدنيا فتقول الملائكة أي عاينوا عذاب الله وتقطعت بهم الحيل وأسباب الخلاص ولم يجدوا عن النار معدلا ولا مصرفا

According to Beydâvî, this verse describes how on the Day of Judgment those who were followed (the leaders) will disassociate themselves from their followers; however, it has also been transmitted that when read in reverse, the followers disassociate themselves from their leaders. The word 'asbab' expressing the bonds between them refers to the bonds of loyalty and religious unity that united them in the world and the motives that prompted these bonds. The wish of the followers to return to the world and disassociate from their leaders is in vain; for Allah will show them their deeds as a means of regret and their exit from the fire will not be possible.

إذ تبرأ الذين اتبعوا من الذين اتبعوا بدل من إذ يرون، أي إذ تبرأ المتبوعون من الأتباع. وقرئ بالعكس، أي تبرأ الأتباع من الرؤساء

According to Taberî, what is meant by the expressions 'al-ladhîna ittaba'û' and 'al-ladhîna ittaba'û' is the distancing of the leaders followed in polytheism from their followers on the Day of Judgment; this disassociation encompasses all leaders of disbelief and misguidance and is not specific to a particular group. Furthermore, regarding the word 'al-asbab', different views have been transmitted among the exegetes such as worldly friendship/union, dwellings, kinship bonds, and deeds in the world; Taberî notes that all of these fall within the linguistic scope of the word cause/means.

والسبب الحبل، والأسباب جمع سبب، وهو كل ما تسبب به الرجل إلى طلبته وحاجته