What is the main contrast between «عَابِدٌ مَّا» and «أَنْتُمْ»?

Al-Kāfirūn and An-Naṣr: Applied Madd, Idghām, Ghunnah and Waqf

• First idghām with ghunnah, second ikhfāʾ
• Both are madd muttaṣil
• First iqlāb, second moon lām
• Both are throat iẓhār