Tafsir for verse: 30:40
ٱللَّهُ ٱلَّذِي خَلَقَكُمۡ ثُمَّ رَزَقَكُمۡ ثُمَّ يُمِيتُكُمۡ ثُمَّ يُحۡيِيكُمۡۖ هَلۡ مِن شُرَكَآئِكُم مَّن يَفۡعَلُ مِن ذَٰلِكُم مِّن شَيۡءٖۚ سُبۡحَٰنَهُۥ وَتَعَٰلَىٰ عَمَّا يُشۡرِكُونَ ٤٠ ﴿40
40Allah is the One who created you, then gave sustenance to you, then He will make you dead, then He will make you alive. Is there any one from your (so-called) ‘partners of God’ who can do anything of that (kind)? Pure is He, and far higher than what they associate (with Him).
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Commentary

Allah is the subject and its predicate is 'He who created you.' This means that Allah is the doer of these specific actions that no one else is capable of. Then He said, 'Is there among your partners whom you have taken as equals to Him, from idols and others, anyone who can do anything at all of those actions, so that what you have claimed is valid?' Then He distanced His state from that of their partners. It is permissible that 'He who created you' is an attribute of the subject, and the predicate is 'Is there among your partners?' The phrase 'from those' is what connects the sentence to the subject, because its meaning is: from His actions. Each of the first, second, and third [statements] is independent with emphasis, to incapacitate their partners and to render their worshippers ignorant.

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