What does the expression "what is beyond it" (mā warāʾahu) refer to in this verse?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It means "everything else" as in the other ayah: "And lawful for you is what is beyond that" (4:24). [al-Farrāʾ, Muqātil]
2. It means “what came after the revelation sent down to them.” [al-Zajjāj]