(40) “Has your Lord then singled you out for sons and taken females from among the angels for Himself? You are indeed uttering a monstrous statement.”
This is a stern denunciation of those who claim that Allah has taken daughters from among His creation. He says: “Has your Lord then singled you out for sons?” That is, has He chosen for you the choicest and fullest share (1), while taking females from among the angels for Himself, as they claim that the angels are Allah’s daughters?
“You are indeed uttering a monstrous statement.” It displays the utmost audacity toward Allah: you attributed offspring to Him, which would imply that He is in need and that some created beings can dispense with Him; and you assigned to Him the inferior of the two categories—females—even though He created you and favored you with sons. Allah is supremely exalted above what the wrongdoers say.