وَلَا تُطِيعُوا أَمْرَ الْمُسْرِفِينَ
And do not obey the command of the transgressors.
The immediate object is amr (أمر), the command, while obedience is connected to the people who issue such commands. The commentary treats these constructions in relation to the precise associations between an act and what it concerns.
The lesson is not that any noun functioning as an object creates figurative subject-predication. One must distinguish the verb's grammatical object from the entity to which the action itself is ascribed.