إِنْ هِيَ إِلَّا أَسْمَاءٌ سَمَّيْتُمُوهَا أَنْتُمْ وَآبَاؤُكُمْ مَا أَنْزَلَ اللَّهُ بِهَا مِنْ سُلْطَانٍ إِنْ يَتَّبِعُونَ إِلَّا الظَّنَّ وَمَا تَهْوَى الْأَنْفُسُ وَلَقَدْ جَاءَهُمْ مِنْ رَبِّهِمُ الْهُدَى ﴿۲۳﴾ أَمْ لِلْإِنْسَانِ مَا تَمَنَّى ﴿۲۴﴾ فَلِلَّهِ الْآخِرَةُ وَالْأُولَى ﴿۲۵﴾

﴾23﴿ In hiya illaaa asmaaa'un sammaitumoohaaa antum wa aabaaa'ukum maaa anzalal laahu bihaa min sultaan; inyyattabi'oona illaz zanna wa maa tahwal anfusu wa laqad jaaa'ahum mir Rabbihimul hudaa
﴾24﴿ Am lil insaani maa taman naa
﴾25﴿ Falillaahil aakhiratu wal oolaa

﴾23﴿ These are nothing but names you and your forefathers have named; Allah the Exalted has sent down no authority for them. They follow nothing but conjecture and what their souls desire, while indeed, guidance has already come to them from their Lord
﴾24﴿ Does man have whatever he wishes
﴾25﴿ So the Hereafter and the world belong exclusively to Allah, the Most High

[23] After "zajr" (stern reproach), the refutation of the polytheists' arguments begins.
The word (أَسْمَاءٌ) refers to the names of divinity — not the real names — which were given by their fathers and mothers.
These divine names are such as: "this great one is the remover of difficulties" or "that one is the greatest helper."
In (وَآبَاؤُكُمْ) (and your forefathers), there is an indication that they are merely imitating the polytheists.
(وَمَا تَهْوَى الْأَنْفُسُ) (what the souls desire) is first applied to false beliefs, and here it is applied to false deeds — meaning, their acts of polytheism are based on their personal desires.
Also, sometimes conjecture arises from reasoning, and in some cases, one can act upon it.
Thus, مَا تَهْوَى الْأَنْفُسُ is mentioned as the cause — meaning this conjecture is purely based on their selfish desires.
[24] That is, once it becomes clear that they have no religious proof, now Allah rebukes them sternly: Is it permissible for a person to follow baseless words? (This is a rhetorical question implying denial) — meaning, it is not permissible.
And sometimes a person’s desire is such that he worships other than Allah and says that this is a good deed; he invents innovations and customs and claims that these are acts of reward.
[25] This is a refutation against all polytheists — meaning, the One who has control over the world and the Hereafter is solely Allah, the Most High.
Lāt, Manāt, ʿUzzā, and others have no control or authority.
Likewise, the power and control to fulfill human desires belong exclusively to Allah, the Most High.