And when they had denied resurrection in the manner that has preceded, and He indicated His power over it by the evidence that they witnessed from His actions by sight or insight, in creation and annihilation, and established the proof of the validity of the call and the invalidity of what they were upon, then He threatened them with separation on the Day of Gathering, and concluded with the attribute of all-encompassing knowledge that necessitates comprehensive power. And power cannot be comprehensive except with oneness. He commanded him with what necessitates for them the certainty of His oneness and the comprehensiveness of His power by His saying: ﴿Say﴾, meaning to these polytheists.

And when their deities made it easy to see them, and everything that is like that is of a lower degree than this rank, and their deities, in particular, are the least of things in that because they are from the lowest of inanimate objects, He alerted them to that and to the fact that they are insignificant, not known by heart nor indicated by innate disposition, increasing in their rebuke with His saying: ﴿Show me those﴾. And when it became necessary from what has been established for Him, glorified and exalted is He, from the attributes of perfection and [exaltedness] that no one can approach, He said: ﴿Have you associated with Him﴾. And when association necessitates, without a doubt, the deficiency of the associated to the one to whom it is associated, He pointed to their extreme ignorance in equating themselves with Him by His saying: ﴿Partners﴾. Then He alerted them after invalidating their analogy that they are in the utmost of coarseness and rigidity, so they are like cattle, with what He reprimanded them with from the disgrace in His saying, affirming their denial of them in the claim of partnership: ﴿No﴾, meaning they should retreat and be deterred. By Allah, the matter is not as you have mentioned, nor is it close to it. ﴿Rather, He is﴾, meaning the deity in truth that does not deserve to be named other than Him ﴿Allah﴾, meaning the One who is distinguished by praise in this world and the Hereafter ﴿The Almighty﴾, meaning the One who has no equal, and everything is in need of Him. And He is dominant over all things with a dominance that does not allow that thing to find a way to resist or reverse, nor to reach anything except by His permission. ﴿The Wise﴾, meaning the One who is precise in all that He does, so no one can annul anything [of it]. So how can He have a partner while you see [for Him] from these two attributes that contradict that, and you know the incapacity of those whom you have associated with Him to be equal to you, along with what you know of your own incapacity.