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).
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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.