“Has your Lord favored you with sons while taking females from among the angels? Truly, you utter a grave statement.” (40)

“We have certainly set forth diverse explanations in this Quran so that they may take heed, yet it only increases them in aversion.” (41)

“Say, O Muhammad: ‘If there were other gods alongside Him, as they claim, they would surely seek a way against the Lord of the Throne.’” (42)

Exalted is He, and supremely high above what they say. (43)

“The seven heavens, the earth, and all who are in them glorify Him. There is nothing except that it glorifies Him with His praise, but you do not understand their glorification. Truly, He is Most Forbearing, Most Forgiving.” (44)

The Exalted says, “Has your Lord favored you”—that is, has He chosen you, assigning to you what is select, while assigning to Himself that which is not select? That is, has He chosen you “with sons, while taking females from among the angels,” because they used to say that the angels were the daughters of Allah. “Truly, you utter a grave statement”: this addresses the polytheists of Mecca.

The Exalted says, “We have certainly set forth diverse explanations in this Quran,” meaning [what He has mentioned of] (1) lessons, wisdoms, parables, rulings, proofs, declarations, and stern warnings, in abundant and repeated forms, “so that they may take heed”—that is, so that they may remember and be admonished. Hamzah and al-Kisa'i recited it with the dhal unvowelled and the kaf carrying dammah; likewise in Surah al-Furqan.

“But it only increases them”—that is, Our varied exposition and Our reminders—“in aversion”: in turning away and distancing themselves from the truth.

“Say,” O Muhammad, to these polytheists, “If there were other gods alongside Him, as they claim.” Hafs and Ibn Kathir recited “as they claim” in the third person, while the others recited it in the second person. “They would surely seek”—that is, the gods would seek—“a way against the Lord of the Throne,” through force and overpowering, in order to remove His dominion, just as the kings of this world contend with one another.

It was also said that its meaning is: they would seek a way to the Lord of the Throne by drawing near to Him. Qatadah said: “They would have recognized Allah and His favor, and would have sought that which brought them near to Him.” The first view is more correct.

Then He declared Himself transcendent, saying—mighty is He who speaks—“Exalted is He, and supremely high above what they say.” Hamzah and al-Kisa'i recited “what you say” in the second person, while the others recited it in the third person. “The seven heavens, the earth, and all who are in them glorify Him.” Abu Amr, Hamzah, al-Kisa'i, Hafs, and Ya'qub recited “glorify” with the feminine prefix, while the others recited it with the masculine prefix because words intervene between the verb and the feminine subject.