Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And they say: Such cattle) i.e. the Bahirah, al-Sa'ibah, al-Wasilah and al-Ham (and crops are forbidden. No one is to eat of them save whom We will in their make believe) they means men to the exclusion of women (cattle whose backs are forbidden) i.e. what is known as al-Ham, (cattle over which they mention not the name of Allah) when they get pregnant or deliver, this is what is called al-Bahirah. ((All that is) a lie against Him) i.e. that He commanded them to do so. (He will repay them for that which they invent) for lying against Him.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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