"Say, do you indeed disbelieve in He who created the earth in two days?" He says this in the form of an interrogation, meaning: you have done that. "And you attribute to Him equals," meaning peers whom you equate with Him, so you worship them instead of Him.
﴿قُلْ أَئِنَّكُمْ لَتَكْفُرُونَ بِالَّذِي خَلَقَ الأَرْضَ فِي يَوْمَيْنِ﴾ يَقُوله عَلَى الِاسْتِفْهَام؛ أَي: قد فَعلْتُمْ ﴿وَتَجْعَلُونَ لَهُ أَندَادًا﴾ أعدالًا تعدلونهم بِهِ؛ فتعبدونهم دونه
