That is a reference to what has preceded from His saying, 'Do not make with Allah another deity,' up to this purpose. He called it wisdom because it is a sound statement in which there is no entry for corruption in any way. And from Ibn Abbas: These eighteen verses were in the tablets of Musa. The first of them is, 'Do not make with Allah another deity.' Allah, the Most High, said, 'And We wrote for him in the tablets [UNTRANSLATED-LATIN: alwāḥ] from everything a lesson,' and it is ten verses in the Torah. Indeed, Allah made its beginning and its end a prohibition against polytheism, because monotheism is the essence of all wisdom and its foundation. Whoever lacks it, his wisdom and knowledge will not benefit him, even if the wise men exert themselves in it. And the heavens do not benefit from the philosophy of the philosophers, and they are more misguided than the cattle regarding the religion of Allah.