وَلَا أَنْتُمْ عَابِدُونَ مَا أَعْبُدُ
Nor are you worshippers of what I worship. (109:3)
Antum is the subject and ʿābidūn, a sound masculine plural active participle, functions as its predicate. The preceding verse used the finite verb aʿbudu; this one presents worship as a predicated quality or relation.
A nominal predicate can emphasize a characterization, but an active participle should not be mechanically interpreted as conveying absolute eternity on morphological grounds alone. The governing context matters.