Tafsir for verse: 27:26
ٱللَّهُ لَآ إِلَٰهَ إِلَّا هُوَ رَبُّ ٱلۡعَرۡشِ ٱلۡعَظِيمِ۩ ٢٦ ﴿26
26Allah! There is no god but He, the Lord of the Great Throne.
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Commentary

And when this description necessitates that He, glorified and exalted is He, be worshipped alone, He stated what it entails in His saying: ﴿Allah﴾ meaning: the Greatest King who has no equal; [and since this indicates that He has no counterpart, He followed it with the statement that He has no equal] saying: ﴿There is no deity except Him﴾. And when [the description of His Throne] is of great magnitude, He said: ﴿Lord﴾ meaning: Creator and Regulator of ﴿the Great Throne﴾ meaning: complete in (p-155) greatness that no greatness can compare to it, and it encompasses all of the worlds. [And it has been established that its Owner is greater than it and than every greatness by the verse of the Throne and others, which silenced the tongue of obstinacy when mentioning it along with the additional necessity of the context for it, as it is for the exclusivity of divinity that necessitates might and grandeur, unlike the verse of the believers]. And this is a verse of prostration in both readings, as the places of prostration are either praise for the one who performs it or blame for the one who neglects it, as in the reading with emphasis, or a command to prostrate as in the reading with leniency, [and all of it points to greatness].

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