"Say: If the Most Gracious had a son," meaning: The Most Gracious does not have a son. Then the sentence concludes, and then He says: "I am the first of the worshippers," interpreted by some as: I am the first of this Ummah to profess that He has no son.
﴿قُلْ إِنْ كَانَ لِلرَّحْمَنِ وَلَدٌ﴾ أَي: مَا كَانَ للرحمن ولدٌ، ثمَّ انْقَطع الْكَلَام، ثمَّ قَالَ: ﴿فَأَنا أول العابدين﴾ تَفْسِير بَعضهم: فَأَنا أول الدائنين من هَذِه الْأمة بِأَنَّهُ لَيْسَ لَهُ ولد.