Tafsir for verse: 40:12
ذَٰلِكُم بِأَنَّهُۥٓ إِذَا دُعِيَ ٱللَّهُ وَحۡدَهُۥ كَفَرۡتُمۡ وَإِن يُشۡرَكۡ بِهِۦ تُؤۡمِنُواْۚ فَٱلۡحُكۡمُ لِلَّهِ ٱلۡعَلِيِّ ٱلۡكَبِيرِ ١٢ ﴿12
12(The reply will be, “No.) This is because whenever Allah alone was invoked, you used to disbelieve, and if partners were associated with Him, you used to believe. Now the decision lies with Allah, the High, the Great.”
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Commentary

And when the answer was definitively: there is no way to that, he explained it by saying: ﴿That﴾ meaning the great, high, and decisive decree of your eternal punishment in the Fire, as a source of disdain from Him towards you ﴿Because﴾ meaning it was due to the fact that ﴿When Allah is called﴾ meaning you find, even if it is just once, the call of the greatest King from any caller ﴿Alone﴾ meaning ruled for Him by His oneness or being alone without any partner ﴿You disbelieved﴾ meaning this is your constant nature; you returned to the world first ﴿And if partners are associated with Him﴾ meaning to commit shirk with Him and to renew it, even if by the number of breaths from any polytheist ﴿You believe﴾ meaning in the partners and renew that without avoiding it. And from the renewal of disbelief, this implies that Allah's love for the human is greater than His love for him, as evidenced by His granting him success in that when he remembers Allah alone, he believes. But if he remembers with Him others in a way that leads to partnership, he disbelieves in that other and makes the matter for Allah alone ﴿So the ruling﴾ meaning it results from the definitive conclusion that there is no return, and that the disbelievers harmed only themselves while claiming to have sound reasoning. And the implication of that is that every ruling ﴿Is for Allah﴾ meaning the One who encompasses the attributes of perfection, is exclusive to Him. There is no involvement of the returns in His rulings; rather, whatever He wills to execute upon the returns or to breach them ﴿The Most High﴾ meaning alone without having a partner. So he denied the words of Abu Sufyan on the day of Uhud: 'Exalted is Hubal' and the words of Ibn Arabi, one of the followers of Pharaoh, who is the most deceitful, vile, and false when he said: 'The Most High has risen above what is and then it is only Him.' So upon him is disgrace and curse, and upon whoever said his words and upon whoever hesitated in cursing him.

And when the souls do not yield to the ruler to the utmost extent except with increased greatness and antiquity in glory, he expressed it by what combines greatness and antiquity: ﴿The Most Great﴾ to whom arrogance is only befitting. And every arrogant one has humbled himself under the circle of His greatness and majesty. And His punishment is suitable for His majesty, so how foolish is the wretched one who, by the great ones, resorts to saying what does not benefit them: ﴿Our Lord, indeed we obeyed our masters and our great ones﴾ [Al-Ahzab: 67].

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