(Afaman yakhluq) - meaning: Himself. (Kaman la yakhluq) - meaning: the idols. Do they equal? That is: Allah and the idols are not equal. (Afala tadhakkarun) - He says this to the polytheists.
﴿أَفَمَن يخلق﴾ يَعْنِي: نَفْسَهُ ﴿كَمَنْ لَا يَخْلُقُ﴾ يَعْنِي: الأَوْثَانَ هَلْ يَسْتَوِيَانِ؟ أَيْ: لَا يَسْتَوِي اللَّهُ وَالأَوْثَانُ ﴿أَفَلا تذكرُونَ﴾ يَقُوله للْمُشْرِكين.