Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And one of them) of the angels; and it is said this means: of created beings (who should say: Lo! I am a God beside Him) beside Allah, (that one We should repay with hell) Hell will be his lot because of this. (Thus We repay wrong-doers) thus We repay disbelievers.
And should any of them say, ‘I am a god besides Him’, that is, [besides] God, in other words, [a god] other than Him — and this is Iblīs, who summoned [others] to worship his soul and commanded that it be obeyed — such a one We will requite with Hell. Thus, in the same way that We requite him, We requite wrong-doers, idolaters.
The Refutation of Those Who claim that the Angels are the Daughters of Allah; description of their Deeds and Status
Here Allah refutes those who claim that He has offspring among the angels -- exalted and sanctified be He. Some of the Arabs believed that the angels were the daughters of Allah, but Allah says:
سُبْحَانَهُ بَلْ عِبَادٌ مُّكْرَمُونَ
(Glory to Him! They are but honored servants.) meaning, the angels are servants of Allah who are honored by Him and who hold high positions of noble status. They obey Him to the utmost in all their words and deeds.
(They speak not until He has spoken, and they act on His command.) meaning, they do not initiate any matter before Him or go against His commands; on the contrary, they hasten to do as He commands, and He encompasses them with His knowledge so that nothing whatsoever is hidden from Him.
يَعْلَمُ مَا بَيْنَ أَيْدِيهِمْ وَمَا خَلْفَهُمْ
(He knows what is before them, and what is behind them,)
وَلاَ يَشْفَعُونَ إِلاَّ لِمَنِ ارْتَضَى
(and they cannot intercede except for him with whom He is pleased.) This is like the Ayat:
(such We should recompense with Hell. Thus We recompense the wrongdoers.) meaning, everyone who says this. This is a conditional sentence, and the condition stated does not necessarily have to take place. This is like the Ayat:
(If you join others in worship with Allah, (then) surely, (all) your deeds will be in vain, and you will certainly be among the losers.) 39:65
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
"Offspring" here refers to the angels as is clear from v. 28. The disbelievers of Arabia believed that the angels were the daughters of God.
These two verses refute the two reasons for which the mushriks had made the angels their deities:
(1) They took them for the offspring of Allah.
(2) They thought that if they worshiped the angels, they would be so pleased that they would intercede with Allah on their behalf. (See X:18; XXXIX:3).
In this connection, it should also be noted that the Qur'an refutes the doctrine of intercession of the mushriks, saying, that their so-called intercessors are not qualified to intercede for anyone. This is so' because they have no knowledge of the hidden things, whereas Allah knows all that is hidden from or open to them. Therefore, the angels or Prophets or saints shall be allowed intercession only with the prior permission of Allah. As Allah alone has the power to hear or accept intercession, none else is entitled to divine worship or rights. For further details, please sec Ta Ha (XX): E. N.'s 85-86.