The comitative object l-mafʿūl maʿahu (المفعول معه) is a noun which is found in the accusative case manṣūb (منصوب), and follows the comitative usage of the particle wāw (واو المعية). In this usage, the particle wāw means "with" (مع), and is annotated using the COM (comitative) tag. The dependency graph below shows an example of the comitative object, in verse (5:36):
and the like of it
Fig 1. A comitative object in verse (5:36).
A second example may be found in verse 71 of sūrat yūnus (10:71):
and your partners.
Fig 2. Comitative usage of the particle wāw in verse (10:71).