If you say: What is the meaning of His saying 'Show Me' while He sees them and knows them? I say: He meant by that to show them the great error in associating partners with Allah. He wanted them to compare with their own eyes between Him and their idols, to make them aware of the invalidity of the comparison to Him and the associating of partners with Him. And this was a deterrent for them from their doctrine after He invalidated the comparison, as Ibrahim, blessings and peace be upon him, said: 'Woe to you and to what you worship besides Allah' after he argued with them. He pointed out the severity of their mistake, even though they did not truly appreciate Allah as He deserves, by saying: 'He is Allah, the Exalted in Might, the Wise.' It is as if He said: Where are those whom you associated with Him that possess these attributes, while they return to Allah alone. Or it could refer to the matter itself, as in His saying: 'Say: He is Allah, One.'