Al-Mulakhkhas fi Sharh Kitab al-TawhidSalih Al-Fawzan

And His words: “Your Lord has decreed that you worship none but Him and show kindness to parents” (al-Isrāʾ 17:23) — the entire verse (1).
—
qadā (“has decreed”): connotes a command and an injunction; here it refers to a legislative, religious decree, not the universal, cosmic decree.
rabbuka (“your Lord”): the Rabb is the Owner and Disposer who has nurtured all created beings by His grace.
allā taʿbudū illā iyyāh (“that you worship none but Him”): that is, worship Him and do not worship anyone else.
wa-bi’l-wālidayni iḥsānan (“and show kindness to parents”): meaning, He has likewise decreed that you treat your parents with excellence, just as He has decreed that you worship Him alone and refrain from worshipping others.

Overall meaning of the verse: Allah, exalted is He, has commanded and enjoined through the tongues of His messengers that He alone be worshipped and that the child treat his parents with benevolence in word and deed, never harming them—for they are the ones who nurtured him in his childhood and weakness until he grew strong and capable.

Relevance of the verse to the chapter: tawḥīd is the most emphatic of all rights and the greatest of obligations, for Allah mentioned it first in the verse, and nothing is given precedence except what is of highest importance.

(1) Abu Bakrah reported that the Prophet said three times: “Shall I not inform you of the gravest of the major sins?” They said, “Yes, O Messenger of Allah.” He said: “Associating partners with Allah and undutifulness to one’s parents.” He then sat up, having been reclining, and said: “Indeed, false testimony.” He continued repeating it until we wished that he would stop. Reported by al-Bukhari, no. 2654, and Muslim, no. 87.
وقوله: ﴿وَقَضَى رَبُّكَ أَلاَّ تَعْبُدُواْ إِلاَّ إِيَّاهُ وَبِالْوَالِدَيْنِ إِحْسَانًا﴾ [الإسراء: ٢٣] الآية (١) . ــ قضى: أمر ووصّى, والمراد بالقضاء هنا القضاء الشرعيّ الدينيّ، لا القضاء القدريّ الكونيّ. ربك: الرب هو المالك المتصرف، الذي ربى جميع العالمين بنعمته. ألا تعبدوا إلا إياه: أي أن تعبدوه ولا تعبدوا غيره. وبالوالدين إحساناً: أي وقضى أن تحسنوا بالوالدين إحساناً، كما قضى أن تعبدوه، ولا تعبدوا غيره. المعنى الإجمالي للآية: الإخبار أن الله ﷾ أمر ووصّى على ألسُن رسله أن يُعبد وحده دون ما سواه، وأن يحسن الولد إلى والديه إحساناً بالقول والفعل، ولا يسيء إليهما؛ لأنهما اللذان قاما بتربيته في حال صِغره وضعفه، حتى قوِي واشتد. مناسبة الآية للباب: أن التوحيد هو آكد الحقوق وأوجب الواجبات؛ لأن الله بدأ به في الآية، ولا يبتدأ إلا بالأهم فالأهم.
(١) فعن أبي بكرة ﵁ قال: قال النبي ﷺ: "ألا أنبئكم بأكبر الكبائر" ثلاثاً. قالوا: بلى يا رسول الله، قال: "الإشراك بالله وعقوق الوالدين" وجلس وكان متكئاً، فقال: "ألا وقول الزور" قال: فما زال يكررها حتى قلنا: ليته سكت. أخرجه البخاري برقم (٢٦٥٤) ومسلم برقم (٨٧) .

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