And when the estimation was: So if you were to ask them about whom they heard regarding his news from those we mentioned among the ancients, they would certainly acknowledge what they heard of his news. This is because we did not grant them the boldness in the boasting about it, due to what we have instilled in them in most of their conditions of truthfulness. This is in addition to their saying, clarifying their ignorance of their falling into contradiction, confirming it for them due to the wonder in their acknowledgment of it, which contradicts their state: ﴿And if you were to ask them﴾ also about what is greater than that and more indicative of the ability, and all attributes of perfection, then I would say to them: ﴿Who created the heavens﴾ in their height and vastness ﴿and the earth﴾ in its many wonders and greatness, ﴿they would surely say﴾ without hesitation.

And when the question was about the subject, the answer corresponding to the mention of the news was: Allah - as in other verses. However, He turned away from it to the correspondence of meaning, directing the statement from the manifestation of greatness to what indicates the attributes of the ability over everything, and that He, glorified and exalted is He, prevails over everything, and nothing prevails over Him, repeated for the action as a confirmation of their acknowledgment, increasing their reproach and alerting them to the enormity of their error. So He said, expressing what is necessary for their acknowledgment of Him, glorified and exalted is He, with the uniqueness of creation, as it is most suitable for the purpose of the surah and for the clarification which is its beginning.

﴿He created them﴾, who is described as ﴿the Mighty, the All-Knowing﴾, meaning that he who acknowledges this creation must acknowledge that He prevails over everything and nothing prevails over Him, and that His knowledge encompasses everything. Thus, He is capable of bringing it into existence in a manner of innovation, then in a more complete manner, then in a more splendid manner, and so on to what has no end. This is most fitting for the perfection of His essence and the majesty of His attributes. We seek refuge with Allah from the blindness of the Mu'tazilah and the philosophers, the people of stagnant minds and decayed intellects, and the Arabs for their ignorance, worshipping alongside their acknowledgment of Him, others. And that other has no power over anything at all, nor knowledge of anything at all. Thus, he has shattered their argument with his answer, and their error and disgrace have become evident, until it became clear to those of sound intellect that they are obstinate.