Why is "ما" [what] used instead of "من" [who] in some verses of the Holy Qur’an, even though the intended meaning is the same, and what is the benefit of this distinction?

"Ma" (ما) is one of the particles in the Arabic language that can carry several meanings. Among these is that it can mean "man" (مَن - whoever/he who), which some scholars have adopted, citing Quranic verses such as: ﴿وَمَا خَلَقَ الذَّكَرَ وَالْأُنْثَى﴾ (And what created the male and the female) and ﴿وَالسَّمَاءِ وَمَا بَنَاهَا﴾ (And by the heaven and what built it), meaning "and whoever created" and "and whoever built it." Another group of scholars holds that it can be interpreted as a masdar (verbal noun), like "your doing" in your saying: "I was informed of what you did."

Some researchers believe that "ma" (ما) applies to beings that do not possess intellect and to the attributes of those who do, while "man" (مَن) is exclusive to those who possess intellect. Scholars of exegesis have indicated that "ma" (ما) came to mean "man" (مَن) and also permitted the interpretation of it as a masdar.

From a rhetorical perspective, using "ma" (ما) instead of "man" (مَن) serves to magnify the meaning or to intend a magnifying description. Ibn al-Qayyim elaborated on this, explaining that the oath by "ma" (ما) in verses like ﴿وَالسَّمَاءِ وَمَا بَنَاهَا﴾ (And by the heaven and what built it) magnifies the sworn-by entity in terms of its actions that demonstrate its greatness and power, not merely its essence.