فَمَا رَبِحَتْ تِجَارَتُهُمْ
Their trade did not profit. (Al-Baqarah 2:16)
Here “rabiḥat” is the verb and “tijāratuhum” is its grammatical subject. Profit and loss are associated with trade through the actions of the traders and their outcome.
Grammatical question: what word receives the verb? — Their trade.
Rhetorical question: what properly receives profit, and what relation links it to trade? — The traders, their transactions and their outcomes.
Assuming that every grammatical subject is automatically the proper literal agent would erase the very distinction studied in rational figurative predication.