And His words: “When Abraham said to his father and his people, ‘Indeed, I am absolved of all that you worship, except Him who created me; for He will surely guide me.’” [al-Zukhruf: 26-27]
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“absolved of all that you worship”: that is, I disown every one of your objects of worship.
“except Him who created me”: that is, the One who brought me into being—Allah; He alone is my deity.

Overall meaning of the verse: Allah relates that His servant, messenger, and close friend Abraham renounced everything his father and his people worshipped, exempting only the One who created him—Allah—whom he worshipped alone with no partner.

Relevance of the verse to the chapter: It demonstrates that the essence of tawḥīd and of bearing witness that there is no deity but Allah is to repudiate polytheism and devote worship exclusively to Allah. The phrase la ilāha illa Allah comprises the negation voiced by the Friend in “Indeed, I am absolved,” and the affirmation in “except Him who created me.”

Points derived from the verse:
1- The meaning of la ilāha illa Allah is to single out Allah with sincere worship while renouncing the worship of anything else.
2- The obligation to make one’s disassociation from the religion of the polytheists clear.
3- The legitimacy of disowning the enemies of Allah, even if they are one’s closest relatives.