"Nay, do not obey him," meaning do not obey Abu Jahl in what he commands you to do, which he says to the Prophet (peace be upon him). "And prostrate," meaning pray to your Lord, "and draw near," which means closeness; for the closest a servant is to God is when he is in prostration.
﴿كلا لَا تطعه﴾ لَا تُطِعْ أَبَا جَهْلٍ فِيمَا؛ يَأْمُرك بِهِ يَقُولُهُ لِلنَّبِيِّ ﷺ ﴿واسجد﴾ أَي: وصل لِرَبِّك ﴿واقترب﴾ وَهُوَ الدُّنُوُّ أَقْرَبُ مَا يَكُونُ الْعَبْدُ إِلَى اللَّهِ إِذَا كَانَ سَاجِدًا.