In the second example, there is a man who bids justice and teaches what is good. This is a model of his intellectual perfection. Then he him-self takes the path of moderation and right guidance. This is the model of his practical perfection. Set against the power of this intellectually and practically perfect man, there is the other man who cannot do anything for himself nor can he do anything right for others. These two men of two different kinds, despite being from one genus, one species and one brotherhood, cannot be equal to each other. So, how can some created being or thing become equal to the Creator and Master of the universe who is Absolute in Wisdom, Absolute in Power, and All-Knowing and All-Aware?
Mujahid said, "This also refers to idols and the True God, may He be exalted." Meaning that the idol is dumb and cannot speak or say anything, good or otherwise. It cannot do anything at all, no words, no action, it is dependent and is a burden on its master.
(whichever way he directs him,) meaning, wherever he sends him
(he brings no good.) meaning, he does not succeed in what he wants.
(Is such a man equal) meaning, a man who has these attributes
(to one who commands justice) meaning fairness, one whose words are true and whose deeds are righteous.
(and is himself on the straight path) Al-`Awfi reported that Ibn `Abbas said: "This is also an example of the disbeliever and the believer", as in the previous Ayah.