Tafsir for verses: 23:116, 23:117, 23:118
فَتَعَٰلَى ٱللَّهُ ٱلۡمَلِكُ ٱلۡحَقُّۖ لَآ إِلَٰهَ إِلَّا هُوَ رَبُّ ٱلۡعَرۡشِ ٱلۡكَرِيمِ ١١٦ ﴿116 وَمَن يَدۡعُ مَعَ ٱللَّهِ إِلَٰهًا ءَاخَرَ لَا بُرۡهَٰنَ لَهُۥ بِهِۦ فَإِنَّمَا حِسَابُهُۥ عِندَ رَبِّهِۦٓۚ إِنَّهُۥ لَا يُفۡلِحُ ٱلۡكَٰفِرُونَ ١١٧ ﴿117 وَقُل رَّبِّ ٱغۡفِرۡ وَٱرۡحَمۡ وَأَنتَ خَيۡرُ ٱلرَّٰحِمِينَ ١١٨ ﴿118
116So, High above all is Allah, the King, the True. There is no god but He, the Lord of the Noble Throne. 117And whoever invokes another god with Allah, while he has no proof for it, his reckoning is only with his Lord. Surely, the infidels will not achieve success. 118And say (O prophet) “My Lord, grant pardon and have mercy, for you are the best of all the merciful.”
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Commentary

His saying, exalted and glorified is He: "So exalted is Allah, the True King; there is no deity except Him, the Lord of the Noble Throne." "And whoever calls upon another deity with Allah, for which he has no proof, then his reckoning is only with his Lord. Indeed, the disbelievers will not succeed." "And say, 'My Lord, forgive and have mercy, and You are the best of the merciful.'" The meaning: So exalted is Allah above their statements regarding Him, concerning having partners and a son. And from their reckoning is that they will not return, meaning: Allah is free from those matters and is exalted above them. Ibn Muhaisin read: "the Noble" in the nominative as an attribute of the Lord. Then He, exalted is His might, threatened the worshippers of idols with His saying, blessed and exalted: "And whoever calls upon another deity with Allah," and the warning is in His saying: "Then his reckoning is only with his Lord." And "the proof" means the evidence. The apparent meaning of the words is that "whoever" is a conditional clause, and its response is in His saying: "Then his reckoning is only with his Lord," and His saying: "for which he has no proof" is in the position of the attribute. Some people went to say that the response is in His saying: "for which he has no proof," and this is an evasion from the evidence of the speech, so that there would not be a caller for whom there is a proof. Al-Qadi Abu Muhammad, may Allah have mercy on him, said: This is preserved from what is unnecessary, and the omission of the 'fa' from the response of the condition is not eloquent, as stated by Sibawayh. And in the reading of Abdullah: "with your Lord," and in the readings of Ubayy: "with Allah," and it has been narrated that it is "upon Allah." Then it was confirmed and emphasized that the disbeliever will not reach his desire nor will his effort succeed. The majority read: "Indeed, the disbelievers will not succeed" with a kasrah on the alif, and Al-Hasan and Qatadah read: "Indeed, he will not succeed" with a fathah on it, and the meaning is that since he is not mentioned and does not succeed, his reckoning and punishment are delayed until he meets his Lord. And Al-Hasan read: "He will succeed" with a fathah on the ya and the lam. Then the Messenger of Allah, blessings and peace be upon him, was commanded to invoke for forgiveness and mercy and to mention Him, exalted is He, as He is the best of the merciful; because every merciful one acts according to the will of Allah, exalted is He, and His guidance and decree regarding the measure of this mercy. And His mercy, exalted is He, has no partner in it, and also the mercy of every merciful one is in certain matters and in trivial matters in addition to the meanings that fall within the mercy of Allah, blessed and exalted, from rescuing from the fire, and the state of the bliss of Paradise. And according to what is in the hadith, the mercy of every merciful one is all gathered as a part of one hundred of the mercy of Allah, exalted is His might; for He spread one in the world and retained ninety-nine with Him. And Ibn Muhaisin read: "And say, 'My Lord, forgive'" with a dammah on the ba of "My Lord." The interpretation of Surah Al-Mu'minun has been completed, and all praise is due to Allah, the Lord of the worlds.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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