Tafsir for verses: 40:62, 40:63
ذَٰلِكُمُ ٱللَّهُ رَبُّكُمۡ خَٰلِقُ كُلِّ شَيۡءٖ لَّآ إِلَٰهَ إِلَّا هُوَۖ فَأَنَّىٰ تُؤۡفَكُونَ ٦٢ ﴿62 كَذَٰلِكَ يُؤۡفَكُ ٱلَّذِينَ كَانُواْ بِـَٔايَٰتِ ٱللَّهِ يَجۡحَدُونَ ٦٣ ﴿63
62This is Allah, your Lord, the Creator of everything. There is no god but He. Then, from where are you being reversed (by your selfish desires)? 63Similarly reversed were those who used to deny Our verses.
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Commentary

That is the known, distinguished by specific actions that no one shares in it; He is Allah, your Lord, the Creator of all things. There is no deity except Him. This is a synonymous report, meaning He is the one who encompasses these attributes of divinity, lordship, and the creation and initiation of all things. Nothing is impossible for Him, and His oneness means there is no second to Him. So how are you turned away? How and from what angle are you diverted from His worship to the worship of idols? Then it was mentioned that whoever denies the signs of Allah and does not reflect upon them, and does not have the ambition to seek the truth and fear the consequences: he is turned away just as they were turned away. And it was read: 'the Creator of all things,' in the accusative case for specification. And 'you are turned away' can be read with a 't' or a 'y'.

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