مَا هَذَا بَشَرًا
- مَا works like لَيْسَ in this example.
- هَذَا is its ism. Because it is mabni, its ending does not visibly change; it occupies the position of raf.
- بَشَرًا is its khabar, so it is mansub with fathah.
The mansub target is the khabar, not the ism.