"Is He, then, who is a watcher over every soul with what it has earned?" Qatadah’s interpretation: That is Allah.

Muhammad said: The meaning is: Allah is the one who is a watcher over every soul with what it has earned; He takes it to account for what it has committed, and rewards it for what it has done well, according to what has preceded in His knowledge.

"And they have attributed partners to Allah." He says: Are they equal, He who is a watcher over every soul, and these idols which they worship? "Say: Name them!" And He said in another verse: "They are but names which you have named." "Or do you inform Him of what He does not know in the earth?" That is: You have done so, and He does not know that there is a god with Him therein, while He knows that there is no god with Him in the earth nor in the heaven.

"Or is it by an apparent [i.e., outward] speech?" Meaning: Or by a conjecture of speech, in the interpretation of Mujahid. "Rather, their plotting has been made attractive to those who disbelieve," meaning their speech, "and they have been averted from the way," from the way of guidance.