Then he said - in addition to what he denied about them there -: ﴿and they worship﴾; and he indicated the lowliness of all ranks from His rank - glorified and exalted is He - and he said (the Most High): ﴿besides Allah﴾; meaning: besides the One who has glory and honor; from that which is of the utmost lowliness; from idols; and others; ﴿that do not possess﴾; meaning: in any way; ﴿for them provision﴾; leaving aside the One in whose hand is all provision; and He is the One with absolute exaltation; who has provided them from the good things; then He clarified the source of provision; and He said (the Most High): ﴿from the heavens and the earth﴾; then He emphasized the generality of this negation by His saying - replacing from 'provision' - clarifying that its tanween is for belittlement -: ﴿anything﴾; then He confirmed their insignificance by His saying - gathering; for what is incapable when gathered is even more incapable when alone -: ﴿and they are not able﴾; meaning: they do not have any type of ability at all; and you may consider it as connected to what has preceded of their astonishment at his words; and their actions; in His saying: 'and they attribute to Allah what they dislike' and similar to it.