﴿ إِنَّ ٱلَّذِينَ لَا يُؤْمِنُونَ بِٱلْءَاخِرَةِ لَيُسَمُّونَ ٱلْمَلَٰٓئِكَةَ تَسْمِيَةَ ٱلْأُنثَىٰ ﴾

“Behold, it is [only] such as do not [really] believe in the life to come that regard the angels as female beings;”

(Lo! it is those who disbelieve in the Hereafter) in resurrection after death, i.e. the disbelievers of Mecca (who name the angels with the names of females) they make them Allah's daughters.