His saying, exalted is He: “Who is more wicked”—that is, more unbelieving—“than one who fabricates a lie against Allah,” by associating others with Him, “or denies His signs,” meaning the Quran? “Indeed, the wrongdoers,” meaning the disbelievers, “will not prosper.”

“And on the Day We gather them all together, We shall say to those who associated partners with Allah, ‘Where are those partners of yours whom you used to claim?’ (22) Then their only response will be, ‘By Allah, our Lord, we were not those who associated partners with Him.’ (23) See how they lie against themselves, and how what they used to fabricate has deserted them. (24)”

“And on the Day We gather them all together”: that is, both the worshippers and those worshipped, namely on the Day of Resurrection. Yaʿqub recited it here and in Saba with the third-person form, “He will gather them”; Hafs agreed with him in Saba. The others recited it in the first-person form, “We shall gather them.” “Then We shall say to those who associated partners with Allah, ‘Where are those partners of yours whom you used to claim’”—that they would intercede for you with your Lord?

“Then their only response”: Hamzah, al-Kisaʾi, and Yaʿqub recited the verb in the masculine form because fitnah here carries the meaning of being put to the test, which permits the masculine form. The others recited it in the feminine form, in agreement with the feminine noun fitnah. Ibn Kathir, Ibn ʿAmir, and Hafs from ʿAsim recited “their response” in the nominative case, treating it as the subject of the verb “was.” The others recited it in the accusative case, making the clause “that they said” the subject and “their response” its predicate.

The meaning of “their response” is: their statement and their answer. Ibn ʿAbbas and Qatadah said: their excuse. Fitnah means a test; since their questioning was a test intended to expose what was in their hearts, it was called fitnah.

Al-Zajjaj said concerning His saying, “Then their only response,” that it contains a subtle meaning. It is like a man who becomes infatuated with someone he loves, then suffers an affliction because of that person, so he disowns his beloved. It is then said, “Your infatuation amounted only to this.” Likewise, the disbelievers were infatuated with the love of idols, but when they saw the punishment, they disowned them. Allah, exalted is He, says: “Then their only response,” regarding their love of idols, “will be, ‘By Allah, our Lord, we were not those who associated partners with Him.’” Hamzah and al-Kisaʾi recited “our Lord” in the accusative case, as a construct vocative; the others recited it in the genitive case, as an adjective qualifying “Allah.”

It was also said: ⦗117⦘ When, on the Day of Resurrection, they see Allah Most High forgiving and pardoning the people of monotheism, some of them will say to others, “Come, let us conceal our polytheism, so that perhaps we may be saved along with the people of monotheism.” Thus they will say, “By Allah, our Lord, we were not those who associated partners with Him.” Then He will seal their mouths, and their limbs will testify against them concerning their disbelief.

So He, exalted is He, says: “See how they lie against themselves,” through their false excuse and their disavowal of polytheism; “and how what they used to fabricate has deserted them”—that is, the idols. They had hoped for their intercession and support, but all of that will prove false on that Day. (1)