We shall show, Allah willing, that the verse indicates something more comprehensive and greater than this, and that no human being has ever affirmed two lords of the world. Nor has anyone affirmed two gods that are alike, or equal in their attributes or actions; nor has anyone affirmed two beginningless beings that are alike, or two necessarily existent beings that are alike.
Rather, the association of partners with Allah that has occurred in the world has involved attributing the creation of some created things to someone other than Allah in the sphere of divinity, through worshipping others besides Allah Most High, taking intermediaries, invoking them, and seeking nearness to them. This is what the worshippers of the sun, moon, stars, and idols have done, as have those who worship prophets, angels, or their images, and others of this kind.
As for affirming two creators of the world that are alike, no human being has ever held such a view.
Allah Most High says:
“If you ask them who created the heavens and the earth, they will surely say, ‘Allah.’”
[Luqmān: 25]
Allah Most High also says:
“Say, ‘To whom belong the earth and whoever is in it, if you know?’ They will say, ‘To Allah.’ Say, ‘Then will you not take heed?’ Say, ‘Who is Lord of the seven heavens and Lord of the Mighty Throne?’ They will say, ‘Allah.’ Say, ‘Then will you not fear Him?’ Say, ‘In whose hand is the dominion of all things, who grants protection, while none can grant protection against Him, if you know?’ They will say, ‘Allah.’ Say, ‘How, then, are you deluded?’”
[al-Mu’minūn: 84–89]
He also says:
“Most of them do not believe in Allah without associating partners with Him.”
[Yūsuf: 106]
The messengers called people to worship Allah alone, which entails affirming His oneness in lordship. Thus, each of them said to his people:
“Worship Allah; you have no god other than Him.”
[al-A‘rāf: 59]