Tafsir for verse: 21:26
وَقَالُواْ ٱتَّخَذَ ٱلرَّحۡمَٰنُ وَلَدٗاۗ سُبۡحَٰنَهُۥۚ بَلۡ عِبَادٞ مُّكۡرَمُونَ ٢٦ ﴿26
26They said, “The RaHmān (the All-Merciful, Allah) has taken children for Himself.” Pure is He (from having children). They are but (His) honored servants.
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Commentary

And when it became clear that the absolute denial of a partner is established by reason and transmission, and thus every individual to whom this name is applied is negated, he was astonished by their claim of a partnership restricted by offspring. So he said, adding to his saying ﴿And they kept their secret counsel﴾ [Al-Anbiya: 3] ﴿And they said﴾. It was said: the pronoun refers to Khuzā'ah, where they said: the angels are the daughters of Allah. It was said: to the Jews, where they said: indeed, He, glorified and exalted is He, intermarried with the jinn, and thus the angels were from them: ﴿He took﴾, meaning He pretended as one who has a child would pretend. ﴿The Most Gracious﴾ [meaning -] the One from whom every existence comes as a result of His bounty ﴿a child﴾.

And when that was the greatest sin, He, glorified and exalted is He, purified Himself from it by the entirety of glorification, saying: ﴿Glorified is He﴾, meaning He is far removed from having a child, for that would necessitate similarity between Him and the child. And it is not correct for the true Benefactor to have similarity with the bounty. ﴿Rather﴾, those whom they made to be His children, and they are the angels, ﴿are servants﴾ among His servants. Allah has bestowed upon them existence just as He has bestowed upon others, not children, for indeed, servitude contradicts offspring. ﴿They are honored﴾ by being protected from error, and for this reason, he explained honor by saying:

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