So when it became clear that He, glorified and exalted is He, is the Planner of the heavens and the earth, the Conqueror of whoever is in them, and it became clear that He is exclusively the Lord of both, His command, exalted is He, is to direct the question towards them regarding that - in response to the idol worshippers and others among the atheists - by His saying: ﴿Say﴾, meaning after you have established these decisive proofs, affirming for them ﴿Who is the Lord﴾, meaning the Creator and Planner ﴿of the heavens and the earth﴾, meaning and all that is in them.

And when it was established in other [verses] that they acknowledge His Lordship, affirming His creation and provision, then that did not deter them from associating partners with Him. They made it seem here as if they were denying that out of stubbornness. So He did not wait for their answer, but commanded him to respond to them with what they would respond with, indicating that they do not shy away from contradiction in following desires, nor do their noble minds and original opinions - as they claim - protect them from falling into the pitfalls of destruction. So He said: ﴿Say: Allah﴾, meaning the One to whom belongs all command. It was then established that there is no protector except Him. This led to the direction of denial against them for relying on others. So He commanded him to deny in His saying: ﴿Say: Have you taken﴾, meaning have you caused yourselves, due to your exclusivity in your Lordship, to take the utmost desire, thus causing yourselves to associate partners with what should be the cause of monotheism, and between the lowliness of their rank ﴿by saying:﴾ ﴿Besides Him, protectors﴾, who do not equal you in causing harm and benefit, rather ﴿they do not possess for themselves﴾, so how about others? "Benefit" is indefinite to encompass all, and it was placed first because the context is for their request from them, and a person only seeks what benefits him.

And when it was known that no one has the ability to affect in the Hereafter an effect that he cannot achieve in himself, he said: ﴿And no harm﴾. It is established that whoever equates them with Allah has misled the misguided, because it necessitates that he equate between opposites. Thus, the meaning of his saying: ﴿Say, are they equal﴾ is that equality means the continuity of something in one direction. ﴿The blind﴾ in his eyes or in his heart, ﴿and the seeing﴾ likewise. ﴿Or are they equal﴾ in any way among the ways? ﴿The darkness and the light﴾. Have their minds led them to equate between these severe opposites due to ignorance or stubbornness, until they equated the Creator with the one who does not create? They made for Him a partner likewise due to ignorance or stubbornness. ﴿Or have they made for Allah﴾ that is, [the One who] possesses the essence of greatness ﴿partners﴾. Then he clarified what could be the basis for partnership, saying, describing them: ﴿They created like His creation﴾. And this caused his saying: ﴿So they became similar﴾. Similarity is the resemblance in a way that it becomes indistinguishable between the two things. The latter ﴿the creation upon them﴾, so that creation which the partners created is the cause of the emergence of doubt for them. He conveyed that in the style of the unseen, informing that they are worthy of being turned away from, due to their being among the animals for their saying what does not comprehend in any way. This is close to what will come soon in his saying: ﴿Or by an apparent statement﴾ [Ar-Ra'd: 33], that is, by a semblance in which there is a type of appearance for some minds.

And when it was known with certainty that their response is that all creation is for Allah. This did not prevent them from worshipping others besides Him. He commanded him to respond to them, turning away from their response, saying: ﴿Say, Allah﴾ that is, the Most High King ﴿Creator of all things﴾, indicating that they in their conditions are like the denier of that out of stubbornness or breaking the barrier of modesty and violating the garment of protection. And since it has been established that He is the sole Creator, it is necessary to single Him out in divinity. Thus he said: ﴿And He is the One﴾ who has no equal. Everything besides Him does not lack an equal that resembles it. And where is the rank of one who resembles from the rank of one who has no like? ﴿The Subduer﴾, under whose power everything is by their very selves and their shadows. He is the Able One whom no one can overpower, and He is dominant over all things. This is an indication, as has been mentioned similarly multiple times in the Surah of [Yusuf] and others, to the proof of mutual repulsion. For if their lords were numerous, if they had life and were managing the kingdom, mutual repulsion would be possible among them, and each of them would be averse to being subdued. So how could they be inanimate? It has been established with certainty that nothing from them is suitable for divinity in any estimation of estimations. Al-Rummani said: The One is in two ways: a thing that does not divide at all, and a thing that does not divide in meaning like the world.