Tafsir for verses: 16:22, 16:23
إِلَٰهُكُمۡ إِلَٰهٞ وَٰحِدٞۚ فَٱلَّذِينَ لَا يُؤۡمِنُونَ بِٱلۡأٓخِرَةِ قُلُوبُهُم مُّنكِرَةٞ وَهُم مُّسۡتَكۡبِرُونَ ٢٢ ﴿22 لَا جَرَمَ أَنَّ ٱللَّهَ يَعۡلَمُ مَا يُسِرُّونَ وَمَا يُعۡلِنُونَۚ إِنَّهُۥ لَا يُحِبُّ ٱلۡمُسۡتَكۡبِرِينَ ٢٣ ﴿23
22Your God is One God. As for those who do not believe in the Hereafter, their hearts are defiant and they are arrogant. 23Invariably, Allah knows what they conceal and what they reveal. Surely, He does not like the arrogant.
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Commentary

Your God is one God. This means that it has been established, by what has preceded, that divinity cannot belong to anyone other than Him, and that it is solely for Him without any partner in it. Thus, as a result of the establishment of oneness and the clarity of its proof: they continue in their polytheism, and their hearts deny oneness. They are arrogant about it and about acknowledging it. Certainly, Allah knows their secret and their public, and He will reward them. This is a warning: indeed, He does not love the arrogant. It may refer to those who are arrogant about monotheism, meaning the polytheists. It may also encompass every arrogant person, and these are included in its generality.

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Al-ZamakhshariAbū al-Qāsim Maḥmūd ibn ʿUmar al-Zamakhsharī
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