One of these may be what you want:
map.resources :commentables, :as => "tags", :collection => :comments
map.resources :commentables, :as => "tags", :has_many => :comments
I suppose the latter being correct, which resolves to:
$ rake routes
commentable_comments GET /tags/:commentable_id/comments(.:format) {:action=>"index", :controller=>"comments"}
...
But I suppose your model relations may be screwed somehow as this makes no sense. Do mind to amend your post and add info about your model relations?
I suppose having
map.resources :commentables, :has_many => :tags
or
map.resources :taggables, :has_many => :comments
would make more sense:
commentable_tags GET /commentables/:commentable_id/tags(.:format) {:action=>"index", :controller=>"tags"}
taggable_comments GET /taggables/:taggable_id/comments(.:format) {:action=>"index", :controller=>"comments"}