﴿ وَٱللَّهُ خَلَقَكُمْ وَمَا تَعْمَلُونَ ﴾

“the while it is God who has created you and all your handiwork?””

when God created you and whatever you make?’ whether it be your act of carving and that which you have carved? So worship Him alone! the mā in wa-mā ta‘malūna ‘and whatever you make’ is that of the verbal noun; but it is also said to introduce a relative clause or it is adjectivally qualified.