Allāh presents an example: a slave [who is] owned and unable to do a thing and he to whom We have provided from Us good provision, so he spends from it secretly and publicly. Can they be equal? Praise to Allāh! But most of them do not know.
The Example of the Believer and the Disbeliever, or the Idol and the True God
Al-`Awfi reported that Ibn `Abbas said: "This is the example which Allah gives of the disbeliever and the believer." This was also the view of Qatadah and Ibn Jarir. The servant who has no power over anything is like the disbeliever, and the one who is given good provisions and spends of them secretly and openly is like the believer. Ibn Abi Najih reported that Mujahid said: "This is an example given of the idol and the True God - can they be the same" Once the difference between them is so clear and so obvious, no one can be unaware of it except the one who is foolish. Allah says:
(All the praises and thanks are to Allah. Nay! (But) most of them know not.)
Ma'arif al-Qur'an
Mufti Muhammad Shafi
In the first of the two examples given in the last two verses, the description is that of a master and a slave, that is, the owner and the owned. By giving this example, it is being said: When these two, despite being from the same genus and the same kind, cannot be equal to each other, how then could you equate someone or something created by Allah with Him?
Tazkirul Quran
Maulana Wahiduddin Khan
Here, a simple and common example has been given to clarify the incorrectness of polytheistic analogies. Take the individual who has considerable property and compare him with another who has no possessions whatsoever. These two individuals are perforce very different in their outlook and style of living. So any analogy drawn about the one would not apply to the other. In the case of God and His subject, this difference is of infinite magnitude. This being so, how can it be possible for an analogy to be drawn for God on the basis of the human condition? In this universe, the relation between God and all other things is that of a Creator and His creatures, and not that of God and His partners. The Being of God is that Entity who is endowed with all kinds of miraculous attributes; He is the sole provider of all kinds of bounties. In this universe there is no joint performer with God. To make such an assumption is unrealistic and runs counter to the facts.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.