If "كِفَاتًا" means a receptacle, then is "أَحْيَاءً وَأَمْوَاتًا" accusative by the removal of the preposition, so that the meaning becomes: Have We not made the earth a receptacle for the living and the dead?

The opinions of grammarians vary regarding the parsing of "aḥyāʾ" (living) in the verse: "Have We not made the earth a receptacle for the living and the dead?" (77:25-26). Ibn Ashour is of the view that it is an object of "kifātā" (receptacle), which carries the meaning of a verb, or it is accusative by an implied verb. The author of "Al-Jadwal" considers "kifātā" to be the second object, and "aḥyāʾ" to be an object of "kifātā." Ibn Hisham elaborates based on two meanings for "kifātā": either "aḥyāʾ" and "amwātā" (dead) are adjectives describing "kifātā" (meaning containers), or they are a circumstantial adverb (ḥāl) for "al-arḍ" (the earth), or they are a specification (tamyīz). Or they could be objects of a verb indicated by "kifātā" (meaning gathering and encompassing), with the implied meaning: "it gathers the living and the dead." The exegetes did not mention its accusative case due to the removal of a preposition, because the verb "kafat" (to gather/contain) is transitive by itself.