(1–3) “In the name of Allah, the Most Compassionate, the Most Merciful. Whatever is in the heavens and whatever is on earth glorifies Allah, and He is the Almighty, the All-Wise. O you who believe, why do you say what you do not do? How utterly abhorrent it is to Allah that you say what you do not do!”
This declares His greatness and irresistible might, the submission of all creation (1) before Him—Glorified and Exalted—and the fact that all those in the heavens and on earth glorify Allah with praise, worship Him, and ask Him to fulfill their needs. “And He is the Almighty,” who has subdued all things by His might and authority, “the All-Wise” in His creation and command.
“O you who believe, why do you say what you do not do?” That is: Why do you speak of goodness and urge others to pursue it—and perhaps even praise yourselves for it—while failing to practice it? And why do you forbid evil—and perhaps even claim to be above it—while you yourselves are tainted by it and characterized by it?
Is such a reprehensible state befitting of believers? Indeed, among the things most abhorrent to Allah is that a servant should say what he does not do. Therefore, one who enjoins good should be the first to hasten toward it, and one who forbids evil should be the furthest removed from it. Allah Most High says: “Do you enjoin righteousness upon others while forgetting yourselves, even though you recite the Scripture? Will you not then understand?” And Shuʿayb—peace be upon him—said to his people: “I do not wish to do, behind your backs, what I forbid you from doing.”