"And Allah has favored some of you over others in provision," [the verse]. He says: Is there any among you who would make your slave, your family, and your wealth equal partners? Meaning: You would not do that with your own slaves, so Allah is more deserving that none of His creation be associated with Him.
"Do they then deny the favor of Allah?" is an interrogative; meaning: they have indeed done that.
﴿وَاللَّهُ فَضَّلَ بَعْضَكُمْ عَلَى بَعْضٍ﴾ الآيَةَ، يَقُولُ: هَلْ مِنْكُمْ مِنْ أَحَدٍ يَكُونُ هُوَ وَمَمْلُوكُهُ وَأَهْلُهُ وَمَالُهُ شُرَكَاءَ سَوَاءً؛ أَيْ: أَنَّكُمْ لَا تَفْعَلُونَ ذَلِكَ بِمَمْلُوكِيكُمْ؛ فَاللَّهُ أَحَقُّ أَلا يُشْرَكَ بِهِ أحدٌ مِنْ خَلْقِهِ.
﴿أَفَبِنِعْمَةِ اللَّهِ يَجْحَدُونَ﴾ عَلَى الاسْتِفْهَامِ؛ أَيْ: قَدْ فَعَلُوا ذَلِك.