Allah the Exalted rebukes the idolators for worshipping idols and taking rivals to Him. They built houses for their idols to resemble the Ka`bah built by Prophet Ibrahim, Allah's Khalil.
أَفَرَءَيْتُمُ اللَّـتَ
(Have you then considered Al-Lat,) Al-Lat was a white stone with inscriptions on. There was a house built around Al-Lat in At-Ta'if with curtains, servants and a sacred courtyard around it. The people of At-Ta'if, the tribe of Thaqif and their allies, worshipped Al-Lat. They would boast to Arabs, except the Quraysh, that they had Al-Lat. Ibn Jarir said, "They derived Al-Lat's name from Allah's Name, and made it feminine. Allah is far removed from what they ascribe to Him. It was reported that Al-Lat is pronounced Al-Lat because, according to `Abdullah bin `Abbas, Mujahid, and Ar-Rabi` bin Anas, Al-Lat was a man who used to mix Sawiq (a kind of barley mash) with water for the pilgrims during the time of Jahiliyyah. When he died, they remained next to his grave and worshipped him." Al-Bukhari recorded that Ibn `Abbas said about Allah's statement,
The preceding verses declared the Glory of Allah, His Majesty and Dignity. They further confirmed and verified in the fullest details the Prophet-hood and messenger-ship of Muhammad ﷺ ، and the preservation of his revelation. The present two verses imply a subtle rebuke to the Makkah pagans. The purport of the verses is to say to them that without any proof, instead of adoring such a Mighty and Powerful Creator and Lord, they stoop so low as to worship gods made of wood and stone. They allege that the angels are the daughters of God. According to other narratives, they also alleged that these idols are the daughters of God.
Pagans of Arabia had countless idols that they worshipped. However, there were three of them that were most popular, and they were worshipped by strong and powerful tribes of Arabia. The three idols were Lat, ` Uzza and Manat. Lat was the idol of the tribe of Thaqif or of the residents of Ta'if , ` Uzza was the idol of Quraish, and Manat was the idol of Banu Hilal. They built houses for their idols to resemble the Ka'bah. After the conquest of Makkah, the Holy Prophet ﷺ demolished them. (Qurtubi)
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 20–23
Al-Lat, al-‘Uzza and Manat were the deities of ancient Arabia. Al-Lat was located in Taif, al-‘Uzza in Nakhla near Makkah and Manat in Qudayd near Madinah. These three, according to the popular belief of those days, were the daughters of god, and so they were worshipped. A belief of this kind was undoubtedly a baseless supposition. It is a contradiction in itself. These polytheists used to consider it a degrading thing to have daughters. So, God wanted them to ask themselves if He, who was the Creator of sons and daughters, were to create children for Himself, would He have created daughters for Himself?
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.