Ma'arif al-Qur'an
Mufti Muhammad Shafiأَفَلَا يَرَوْنَ أَلَّا يَرْجِعُ إِلَيْهِمْ قَوْلًا وَلَا يَمْلِكُ لَهُمْ ضَرًّا وَلَا نَفْعًا (Do they not then see that it does not respond to them with a word, nor does it have power to harm or benefit them? - 20:89) The excuses put forward by the Bani Isra'il before Sayyidna Musa (علیہ السلام) for the evil deeds end with the previous verse. In this verse Allah reminds them of their folly by pointing out to them that even if the calf had life and made bovine noises would that be sufficient reason to adopt it as the object of their worship? They were well aware that it could not answer their prayers nor had it the power to harm them or to benefit them.