And when it was established by these beautiful attributes and lofty actions that there is no creator in reality except Allah, He said: ﴿That﴾ meaning His mention of what is of the tremendous actions and the splendid attributes ﴿is because﴾ [meaning] due to the fact that ﴿Allah﴾ [meaning] the One who is not great besides Him ﴿is﴾ alone ﴿the Truth﴾ meaning the one that is established in reality, and the establishment of others in existence is non-existence, because it is derived from others, and it does not have establishment from itself, and from Him what they associated with Him. For this reason, He singled Him out in the text, so He said, directing the speech (p-203) of the past to the unseen according to the reading of the Basri scholars and Hamzah and Hafs from Asim, signaling anger, while the reading of the others is in the past style ﴿And that what they invoke﴾ meaning these [whose] perceptions are sealed, and He indicated their low rank by His saying: ﴿besides Him﴾.

And when many proofs had preceded regarding the invalidity of their deities with no further need, such as His saying: ﴿This is the creation of Allah, so show me what those besides Him have created﴾ [Luqman: 11], and He emphasized here the majesty in a place of concealment, signaling the greatness of the station, so there was no need to confirm with the pronoun of separation, for He said: ﴿The falsehood﴾ meaning non-existence truly, does not deserve to be attributed to it divinity in any way, otherwise it would have prevented [from] something of these actions at one time or another. So when it was found in this order, it was known that He is the One who has no equal.

And when they elevated it above its ranks and magnified it without right, He said: ﴿And that Allah﴾ meaning the greatest King alone. And when the two luminous bodies were among those worshipped besides Allah, and they had combined greatness and elevation, and they had nothing from themselves except non-existence, let alone lowliness and smallness, He concluded with His saying: ﴿He is the Most High, the Most Great﴾ meaning that there is no rival that can contend with Him in His exaltedness, nor can there be a peer that can compete with Him in His grandeur.