وَمَا يُغْنِي عَنْهُ مَالُهُ إِذَا تَرَدَّىٰ
His wealth will not avail him when he falls into ruin. (92:11)
Mā is most naturally negative here: accumulated wealth will not avail its owner at the point of ruin. Idhā introduces that decisive circumstance; the verb yughnī remains imperfect in form.
The rhetoric turns misplaced confidence in possessions against itself. Reading this mā as though it introduced an unrelated relative clause would not fit the sentence's predication.