"Unquestionably, to Allah belongs whoever is in the heavens and whoever is on the earth."
Muhammad said: "Ala" (Unquestionably) is a commencement of speech and a notification; meaning: to Him belongs whoever is in the heavens and whoever is on the earth, and He does with them and regarding them whatever He wills.
"And those who invoke other than Allah do not follow [His] partners." He says: Indeed, those whom you worship other than Allah are not partners to Allah the Exalted.
"They follow not except assumption, and they are not but falsifying." He says: They worship their idols and say: "They bring us closer to Allah, the Mighty and Majestic, in position." They do not say that based on knowledge; it is from them nothing but assumption, and they are but lying.
﴿أَلا إِنَّ لِلَّهِ مَنْ فِي السَّمَاوَات وَمن فِي الأَرْض﴾
قَالَ محمدٌ: (أَلا) افْتِتَاحُ كَلامٍ وَتَنْبِيهٌ؛ أَيْ: لَهُ مَنْ فِي السَّمَوَات وَمَنْ فِي الأَرْضِ، يَفْعَلُ فِيهِمْ وَبِهِمْ مَا يَشَاءُ.
﴿وَمَا يَتَّبِعُ الَّذِينَ يَدْعُونَ مِنْ دُونِ اللَّهِ شُرَكَاء﴾ يَقُولُ: إِنَّ الَّذِينَ تَعْبُدُونَ مِنْ دُونِ اللَّهِ لَيْسُوا بِشُرَكَاءَ لِلَّهِ تَعَالَى.
﴿إِنْ يَتَّبِعُونَ إِلا الظَّنَّ وَإِن هم إِلَّا يخرصون﴾ يَقُولُ: يَعْبُدُونَ أَوْثَانَهُمْ، وَيَقُولُونَ: إِنَّهَا تُقَرِّبُهُمْ إِلَى اللَّهِ ﷿ زُلْفَى، وَمَا يَقُولُونَ ذَلِكَ بعلمٍ، إِن هُوَ مِنْهُم (ل ١٤١) إِلا ظَنٌّ، وَإِنْ هُمْ إِلا يكذبُون
