Translation of the verse 3 from Surah Al-Kafirun : Number of verses 6 - - page 603 - Part 30.
"Nor will you worship that which I worship.
Nor are you worshippers of what I worship.
(109:3) neither do you worship Him Whom I worship; *3
*3) The words used are: ma a'budu. The word ma in Arabic, is generally used for lifeless or unintelligent things, and the word man for intelligent and rational beings. The question arises why has ma a `budu been used here instead of man a `budu? The commentators generally give four answers to it: (1) that ma here is in the meaning of man; (2) that ma here is in the meaning of alladhi (i.e. which or who); (3) that in both the sentences ma is in the meaning of a noun of action (masdar) and it means: "1 do not perform the kind of worship that you perform, i. e. polytheistic worship, and you do not perform the kind of worship that I perform, i.e. worship of One God;" (4) that since in the first sentence ma ta'buduna has been used, in the second ma a `budu has been used to keep the style; in both places there is only the uniformity of the word, there is no uniformity of meaning; instances of this are found elsewhere also in the Qur'an. For example, in AI-Baqarah: 194, it has been said: '"Therefore, if anyone transgresses a prohibition by attacking you, you may do likewise." Obviously, to transgress likewise in retaliation is no transgression, but the word transgression (in retaliation) Gas been used only for the sake of uniformity in style. In Surah At-Taubah: 67, it has been said: "They forgot Allah, so Allah forgot them", whereas Allah does not forget. what meant to be said is that Allah ignored them. The word nisyan in respect of AIlah has been used corresponding to their nisyaa (forgetfulness) only to keep the uniformity of the study.
Although all these four interpretations are correct in their own way, and there is room in Arabic to take all these meanings, yet none of these explains the real object for which ma a'budu has been used instead of man a `budu. As a matter of fact, when man is used for a person in Arabic, it is meant to say or ask something about his person, and when ma is used, it is meant to ask or express something about his characteristics and traits. This can be explained in English by the questions: who is he, and what is he?, about a person. When it is asked, who is he?, the object is to know something about his person. But when it is asked, what is he?, the object is to know whether, for example, he belongs to the army, and if so, what is his rank, or whether he belongs to some teaching organisation, and if so, whether he is a lecturer in it, or a reader, or a professor, what science or art subject he teaches, what are his qualifications, etc. Thus, if in this verse, it was said: La antum abiduna man a `bud, it would mean: "You are not worshippers of the being whom I worship, and in response, the disbelievers and the polytheists could have said that they too believed in the Being of AIIah and also worshipped Him. But when it was said: La antum 'abiduna ma a `bud, it meant: "You are not worshippers of the Deity who has the attributes of the Deity whom I worship." And this is the real point on the basis of which the religion of the Prophet Muhammad (upon whom be Allah's peace and blessings) is absolutely distinguish-ed from the religions of all kinds of disbelievers, besides the deniers of God, for his God is utterly different from the God of all of them. The God of some of them is such that He stood in need of rest on the seventh day after having created the world in six days, Who is not God of the universe but God of Israel, Who stands in a special relationship to the people of one particular race, which is not shared by other men, Who wrestles with the Prophet Jacob and cannot throw him, Who has also a son, named Ezra. The God of some others is father of an only son, called Jesus Christ, and He causes His son to be crucified in order to make him an atonement for the sins of others. The God of some has wife and children, but begets only daughters. The God of some assumes human form and shape and living in a human body on the earth works like men. The God of some is merely an Essence, or Cause of causes, or the First Cause, Who after giving the system of the universe the initial push is sitting aside unconcerned, the universe is working by itself according to some relentless laws, and now He and man have nothing to do with each other. In short, even the unbelievers who acknowledge God do not, in fact, acknowledge the God, Who is the Creator, . Master, Disposer, Administrator and Ruler of the entire universe, Who has not only set the system of the universe but is running and controlling it by Himself every moment, Who is above every defect, fault, weakness and error, Who is free from every similitude, every physical limitation, every likeness, Who is Self-Sufficient of every companion and associate, Who has no partner in His Being, attributes, powers and entitlement to worship, Who is far too Holy that He should have children, or should take some one for a son, or should have an exclusive relationship with a community or race, Who is directly related to each individual creature of His as His Providence, Sustainer and Guardian, Who hears the prayers and answers them, Who alone possesses all the powers to give Iife and death, to cause profit and loss, and to make and mar destinies, Who not only sustains His creatures but also guides each according to its nature and need, Who is not only our God Whom we worship but also enjoins commands and prohibitions through His Prophets and His Books, which we have to obey, before Whom we are accountable for our deeds, Who will resurrect us after death, call us to account and reward and punish us accordingly. No one in the world except for Muhammad (upon whom be Allah's peace and blessings) and his followers, is worshipping the God with these attributes. If at alI some others also are worshipping God, they are not worshipping the real and true God but the God who is their self-invented, imaginary God.
Source : Al-Kafirun Verse 3: Nor are you worshippers of what I worship.