What is the grammatical analysis (إعراب) of the words (المال والبنون) in the noble verse: "Wealth and children are the adornment of the worldly life," and why is the word (المال) in the nominative case (مرفوعة) while the word (البنون) is not, despite the presence of the conjunction waw?

The word "المال" (wealth) is in the nominative case because it is a subject (mubtada'), and its sign of nominative case is the apparent damma on its end. As for the word "البنون" (sons), it is in the nominative case because it is conjoined with "المال," and its sign of nominative case is the waw, in place of the damma, because it is an annexation to the sound masculine plural. The fatha on the letter nun in "البنون" is not a sign of grammatical inflection (i'rab); rather, it is a necessary fatha for the nun of the sound masculine plural and its annexations in all states of inflection.