"Say, show me those whom you have joined with Him as partners," meaning: whom you have made partners and worshipped. He says: Show me what benefit they have brought you and what they have answered you with! Nay, you are not those who can bring forth that which benefited you or answered you when you used to call upon them; meaning: they neither benefited you nor answered you. Then He resumed the speech, saying: "Nay, but He is Allah, the Almighty, the All-Wise," meaning: He is the One who has no partner, and none can benefit [anyone] except Him.
Surah Saba, verses 28 to 31.
﴿قُلْ أَرُونِي الَّذِينَ أَلْحَقْتُمْ بِهِ شُرَكَاء﴾ أَي: جعلتموهم شُرَكَاء؛ فعبدتموهم، يَقُولُ: أروني مَا نفعوكم وأجابوكم بِهِ! كلَّا لَسْتُم بالذين تأتون بِمَا نفعوكم وأجابوكم بِهِ إِذْ كُنْتُم تدعونهم؛ أَي: أَنهم لم ينفعوكم وَلم يجيبوكم، ثمَّ اسْتَأْنف الْكَلَام؛ فَقَالَ ﴿كَلَّا بَلْ هُوَ اللَّهُ الْعَزِيز الْحَكِيم﴾ أَي: هُوَ الَّذِي لَا شريك لَهُ وَلَا ينفع إِلَّا هُوَ.
سُورَة سبأ الْآيَات من الْآيَة ٢٨ حَتَّى الْآيَة ٣١.