﴿ وَيَجْعَلُونَ لِلَّهِ ٱلْبَنَٰتِ سُبْحَٰنَهُۥ ۙ وَلَهُم مَّا يَشْتَهُونَ ﴾

“And [thus, too,] they ascribe daughters unto God, who is limitless in His glory - whereas for themselves [they would choose, if they could, only] what they desire:”

And they assign to God daughters by claiming that the angels are the daughters of God — Be He glorified! — a declaration that He is exalted above that which they claim — while they will have what they desire namely sons the status of this sentence is either independent nominative or that of an accusative object of the verb yaj‘alūna ‘they assign’. The meaning is that to Him they assign daughters to whom they are averse when in any case He is exalted beyond having offspring while to themselves they assign sons of their own choosing so that the best is theirs exclusively — like where God says Now ask them are daughters to be for your Lord while sons are to be for them? Q. 37149.