قال يا ابليس ما منعك ان تسجد لما خلقت بيدي استكبرت ام كنت من العالين

قَالَ يَـٰٓإِبْلِيسُ مَا مَنَعَكَ أَن تَسْجُدَ لِمَا خَلَقْتُ بِيَدَىَّ ۖ أَسْتَكْبَرْتَ أَمْ كُنتَ مِنَ ٱلْعَالِينَ

The word (ما) carries different meanings Arabic depending on the context it is used, but many times it can be used to mean 'that which' and would apply to both animates and the inanimate. When used for animates , it emphasizes a particular characteristic of the animate and not the individual. When (من) is used on the other hand , it refers to the individual themselves without emphasizing a trait. So when Allah SWT asks Satan why he didn't prostrate to Adam, He used (ما)to refer to Adam , by saying 'What prevents you from prostrating to 'that which (ما) I created with My Own Hands.' So the emphasis is not on Adam but the fact that Allah created him with His Own Hands, and so he deserves to be honored for that reason. When Satan responded, he said 'Should I prostrate to 'who' ( (من ) you created from mud?' That is because Satan's internal emphasis is on his dislike of Adam due to his envy of him, regardless of how he was created.

(Sheikh ibn Uthaymeen (RA) in his explanation  of  al-Aqeeda al-Wasitiya)

Tafakari: Sad 38:75