The term الطَّاغُوتَ is derived from الطغيان, similar to الملكوت and الرحموت, except that it has a change by placing the لام before the عين. It is applied to الشيطان or الشياطين, as it is a source and contains exaggerations. It is the naming by the source, as if the essence of الشيطان is الطغيان, and that the structure is one of exaggeration. For الرحموت means the vast mercy, and الملكوت means the expansive kingdom, and the change is for specification, as it is not applied to anyone other than الشيطان, and what is meant here is the plural. It has been read as الطواغيت أَنْ يَعْبُدُوها as a substitute for الطاغوت, a replacement of inclusion. لَهُمُ الْبُشْرى is the good news of reward, as Allah says: هُمُ الْبُشْرى فِي الْحَياةِ الدُّنْيا وَفِي الْآخِرَةِ.

Allah, the Exalted and Majestic, gives them good news of that in His revelation through the tongues of His messengers. The angels greet them at the time of death, bringing good news, and when they are gathered. Allah, the Exalted, says: يَوْمَ تَرَى الْمُؤْمِنِينَ وَالْمُؤْمِناتِ يَسْعى نُورُهُمْ بَيْنَ أَيْدِيهِمْ وَبِأَيْمانِهِمْ. Bُشْراكُمُ الْيَوْمَ جَنَّاتٌ. And He means by His servants الَّذِينَ يَسْتَمِعُونَ الْقَوْلَ فَيَتَّبِعُونَ أَحْسَنَهُ, those who have avoided and repented, not others. He intended for them to be with avoidance and repentance in this manner, so He placed the apparent in place of the pronoun. He wanted them to be discerning in religion, distinguishing between the good and the better, and the virtuous and the best. If two matters confront them: an obligation and a recommendation, they choose the obligation. Likewise, with the permissible and the recommendation, they are keen on what is closer to Allah and has more reward. This includes the schools of thought and the choice that is most firmly established in reasoning and strongest in examination. [Mahamud said: 'This includes the schools of thought and the choice that is most firmly established in reasoning and strongest in examination... etc.' Ahmad said: 'I had hoped that he had turned away from what he included in this book of the bad schools of thought and corrupt beliefs, until I confirmed from his words that this determination was firmly established in his sincere heart. There is no power and no strength except with Allah, the Most High, the Most Great.'] And the clearest evidence or sign, and that it should not be in your school of thought, as the poet said:

'And do not be like a donkey that is led and follows.' [Shamr and be diligent in matters of religion, and do not imitate others, so you become like a donkey led by a person, following and obeying him wherever he directs. It is also possible that the meaning is: strive in action and do not obey الشيطان.] This refers to the imitator. It was said: they listen to the Qur'an and others and follow the Qur'an. It was said: they listen to the commands of Allah and follow the best of them, such as retribution and forgiveness, retaliation and forbearance, revealing and concealing, as Allah says: وَأَنْ تَعْفُوا أَقْرَبُ لِلتَّقْوى, وَإِنْ تُخْفُوها وَتُؤْتُوهَا الْفُقَراءَ فَهُوَ خَيْرٌ لَكُمْ. And from Ibn Abbas, may Allah be pleased with him, it is said: it is the man who sits with the people and hears the conversation containing good and bad, so he speaks of the best he has heard and refrains from the rest. And from the standpoint of one who stands on: فبشر عبادي, and begins: الَّذِينَ يَسْتَمِعُونَ, he raises it as a beginning, and its news is أُولئِكَ.