He is one God, unique in divinity, having no partner in it, and it is not correct to call anyone else a god. And there is no god except Him. This is a confirmation of oneness by negating others and affirming Him. The Most Gracious, the Most Merciful is the Lord of all blessings, their roots and branches, and nothing else has this attribute. For everything besides Him is either a blessing or one who is blessed. It is said that the polytheists around the Kaaba had three hundred and sixty idols. When they heard this verse, they were astonished and said: 'If you are truthful, then bring a sign by which we may know your truthfulness.' So the verse was revealed.