Chapter: The Ruling on Denying Any of the Divine Names or Attributes
The Exalted says: “…yet they deny the Most Merciful.”
The rest of the verse reads: “Say, ‘He is my Lord; there is no god but Him. In Him I place my trust, and to Him I turn in repentance.’” (Surah al-Raʿd 13:30)
Connection of the chapter to the Book of Monotheism: Because monotheism is divided into three categories—tawḥīd al-rubūbiyyah (affirming Allah’s Lordship), tawḥīd al-ulūhiyyah (affirming that worship is due to Allah alone), and tawḥīd al-asmāʾ wa-l-ṣifāt (affirming His Names and Attributes)—and because true faith in Allah is attained only when all three are realized, the author introduces this chapter to address the third category and to clarify the ruling on anyone who rejects it.
“Chapter: Whoever denies …” —that is, such a person becomes a disbeliever.
“They” —meaning the pagans of Quraysh.
“Deny the Most Merciful” —i.e., they repudiate this Name even while acknowledging Allah Himself; al-Raḥmān is one of Allah’s Names, and mercy is one of His Attributes.
“Say” —O Muhammad, as a rebuttal to their denial of al-Raḥmān.
“He is my Lord” —that is, al-Raḥmān is my Lord even if you reject Him.
“There is no god but Him” —no one deserves to be worshipped in truth except Him.
“Upon Him” —not upon anyone else.
“I have relied” —I have entrusted all my affairs to Him and placed my full dependence upon Him.