أَلَهُمْ أَرْجُلٌ يَمْشُونَ بِهَا أَمْ لَهُمْ أَيْدٍ يَبْطِشُونَ بِهَا أَمْ لَهُمْ أَعْيُنٌ يُبْصِرُونَ بِهَا أَمْ لَهُمْ آذَانٌ يَسْمَعُونَ بِهَا قُلِ ادْعُوا شُرَكَاءَكُمْ ثُمَّ كِيدُونِ فَلَا تُنظِرُونِ
Do they have any feet to walk with? Do they have any hands to grasp with? Do they have any eyes to see with? Do they have any ears to hear with? Say, ‘Invoke your partners [that you ascribe to Allah] and try out your stratagems against me without granting me any respite.
Agha Ali Puya Commentary
Commentary on Quran 7:195
[Pooya/Ali Commentary 7:195] When the Holy Prophet asked the idolaters not to associate others as partners of Allah, they thought that for the Holy Prophet's denial of their (false) gods he would be punished by them. This verse was revealed to put a stop to the wishful thinking of the polytheists.