They can hardly be flammable (5)
I believe the answer is:
ashes
'they' is the definition.
Both the definition and answer are plural nouns.
Perhaps you can see a link between them that I can't see?
I don't understand the rest of the clue.
Can you help me to learn more?
(Other definitions for ashes that I've seen before include "Test-match trophy" , "Remains of anything burnt" , "Former Wimbledon champion's" , "International competition" , "Powders remaining after fire" .)