Ce'alu is interpreted in two ways:
1. Ce'alu is used in the sense of describing/qualifying/attributing characteristics to Allah; as in the following verses:
They associated the jinn with Allah as partners [ce'alû] (that is, they described them as partners of Allah); but He created them. (al-Anʿām 6:100)
They made a portion of His servants for Him [ce'alû] (that is, they described some of His servants as partners of Allah). (al-Zukhruf 43:15)
They attribute daughters to Allah [yajʿalūna] (that is, they describe Allah as having daughters). (al-Naḥl 16:57)
And they made the angels, who are servants of the Most Merciful, females [ce'alû] (that is, they described them as female). (al-Zukhruf 43:19)
2. Ce'alu is also used in the sense of 'they made', 'they did'; as in the following verses:
They made for Allah a share from what He created of crops and livestock [ce'alû]. (al-Anʿām 6:136)
Say, "Have you seen what Allah has sent down to you of provision, of which you have made [ce'altum] some lawful and some unlawful?" (Yūnus 10:59)