زَيْدٌ قَائِمٌ — nominative subject and predicate; positive statement.
لَيْسَ زَيْدٌ قَائِمًا — nominative ism and accusative khabar of laysa.
مَا زَيْدٌ قَائِمًا — nominative ism and accusative khabar of the working mā.
Identify the actual governor before assigning cases; negation alone does not determine case.