Why is «مَا» in «مَا تَعْبُدُونَ» not munfaṣil?

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

• There is no madd letter in mā
• The first word has tanwīn
• Next word starts with mīm
• Next word starts with tāʾ, not hamzah