Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Say) to the disbelievers of Mecca, O Muhammad: (Who provideth for you from the sky) through rain (and the earth) by means of vegetation and fruit, (or Who owneth hearing and sight) He says: who is able to create hearing and sight; (and Who bringeth forth the living from the dead) who is able to bring forth the living from the dead, i.e. living creatures and beasts from sperm drops; it is also said that this means: who can bring a bird from an egg or a spike from a grain (and bringeth forth the dead from the living) sperm drops from living creatures and beasts; it is also said that this means: an egg from a bird or a grain from a spike; (and Who directeth the course) and who can direct and look into the affairs of His servants and sends the angels with revelation, Scriptures and misfortunes? (They will say: Allah. Then say) O Muhammad: (Will ye not then keep your duty (unto Him)) will you not then obey Allah?
Say, to them: ‘Who provides for you, rain, out of the heaven, and, plants [out of], the earth, or Who owns hearing, meaning the ability to make hear, that is, the creation of this [faculty], and sight, and Who brings forth the living from the dead and brings forth the dead from the living, and Who directs affairs?’, between creatures? They will surely say, ‘It is He, God.’ Then say, to them: ‘Will you not then fear?’, Him, and believe?
("Who is he that can provide for you if He should withhold His provision) 67:21 Allah's statement,
أَمَّن يَمْلِكُ السَّمْعَ والاٌّبْصَـرَ
(Or who owns hearing and sight) means that Allah is the One who granted you the power of sight and hearing. If He willed otherwise, He would remove these gifts and deprive you of them. Similarly, Allah said:
(And who brings out the living from the dead and brings out the dead from the living) by His great power and grace.
وَمَن يُدَبِّرُ الاٌّمْرَ
(And who disposes of the affairs) In Whose Hand is the dominion of everything Who protects all, while against Whom there is no protector Who is the One who judges with none reversing His judgement Who is the One that is not questioned about what He does while they will be questioned
(Whosoever is in the heavens and on earth begs of Him. Every day He is (engaged) in some affair!)55:29 The upper and lower kingdoms and what is in them both, including the angels, humans, and Jinn are in desperate need of Him. They are His servants and are under His control.
(They will say: "Allah.'') they say this knowingly and they admit it.
فَقُلْ أَفَلاَ تَتَّقُونَ
(Say: `Will you not then be afraid (of Allah's punishment)'') meaning, don't you fear Him when you worship others because of your ignorance and false opinions Allah then said:
فَذَلِكُمُ اللَّهُ رَبُّكُمُ الْحَقُّ
(Such is Allah, your Lord in truth.) This Lord that you admitted is the One Who does all this, is your Lord and the True Deity that deserves to be worshipped alone.
فَمَاذَا بَعْدَ الْحَقِّ إِلاَّ الضَّلاَلُ
(So after the truth, what else can there be, save error) any one worshipped other than Him is false, for there is no God but Allah, He Has no partners.
(How then are you turned away) How then can you turn away from His worship to worship others while you know that He is the Lord that has created everything, the One who controls and governs everything Allah then said:
(Thus is the Word of your Lord justified against those who rebel,) These idolators disbelieved and continued to practice their Shirk, and worship others beside Allah. But they knew that He is the Creator, the Sustainer and the only One of authority and control in this universe, the One Who sent His Messengers to single Him out for all worship. As they disbelieved and were persistent in their Shirk, Allah's Word proved true and was justified that they would be miserable inhabitants of the Fire. Allah said:
(They will say: "Yes,'' but the Word of torment has been justified against the disbelievers!) 39:71
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
That is, "Their deities-the angels, the jinns, the spirits, the forefathers, the prophets, the saints, the martyrs and all others-whom they had set up as partners with God and rendered those rights to them which belonged to God alone, will dissociate themselves from their worshipers and declare, "We did not know at all that you worshiped us, for no reverence, no respect, no honor, no admiration, no regard, no adoration, no homage, that you paid to us; no prayer, no supplication, no request, no offering, no gift, you presented to us; and no praise, no prostration, no bowing down, no remembrance, no religious service, or ceremony or ritual you made in our name ever reached us."