And when He described Himself, glorified and exalted is He, with what is not for others, it became clear by that the insignificance of anything else by His action. He means by saying: "That" the attribute of complete power and encompassing knowledge, "that Allah" who possesses the attributes of perfection, capable of bringing forth the nonexistent and renewing what has passed, from the resurrection of the dead and others. "He alone" is "the Truth," meaning the necessary existence. "And that what they call upon," meaning the invocation of worship, and they do not hear.

And when He, glorified and exalted is He, is above everything by His might and authority, He said, belittling them: "besides Him," meaning from these idols and others. And there was no prior evidence here for the invalidity of the idols like what He mentioned in Luqman, as the calling necessitates the confirmation with the pronoun of separation, so He said: "He is the falsehood," because its existence and non-existence are possible. It has nothing of itself except non-existence, like other possible beings. "And that Allah," for being the Truth that has no equal, "He alone" is "the Most High, the Most Great," and everything besides Him is lowly and insignificant, under His might and command. He gives life to the dead as mentioned at the beginning of the surah.