Tafsir of An-Nahl 16:60

(For those who do not believe in the Hereafter) among those whose repulsive acts have been mentioned, (is the similitude of evil). This is a description of the evil, which is like a proverb in its repulsiveness, namely the need for children to take their place after their death, so that their memory might persist through them, as well as the preference for males for the sake of support, and the burying alive of daughters to avoid shame or out of fear of poverty, depending on the varying motives of those who bury them—each of which proclaims incapacity, deficiency, and extreme stinginess.

It is narrated from Ibn Abbas that "the similitude of evil" is the Fire, though I suspect this is not authentic from him, may Allah be pleased with him. Ibn Atiyyah forbade interpreting "similitude" as "description," stating that one is not compelled to do so, as it deviates from the literal meaning; rather, it remains in its primary sense. This is because when they say, "Daughters are for Allah," they have assigned to Allah—Exalted is He—a similitude, for daughters are human, and having many daughters was something they despised and considered blameworthy. This, therefore, is the "evil similitude" which Allah the Exalted informed us belongs to them. This applies not only to daughters, but by assigning daughters to Him—Exalted is He—He has assigned to them, absolutely, every evil, and there is no extremity further than the torment of the Fire. This [interpretation], in my view, is the most akin to incoherent jargon, as is not hidden [to the discerning].

The placement of the relative pronoun [in place of a personal pronoun] serves to signal that the axis upon which their possession of these repulsive acts turns is their disbelief in the Hereafter.

(And for Allah is the highest similitude), meaning: the attribute of wondrous status, which is a proverb in loftiness absolutely—namely, Necessary Existence, absolute self-sufficiency, vast generosity, and transcendence above the attributes of created beings. Included in this is His loftiness—Exalted is He—above what they say, a grand loftiness. Ibn Jarir and others recorded from Qatadah that the "highest similitude" is the testimony that there is no god but Allah; this is also a narration from Ibn Abbas. That which Al-Bayhaqi recorded from him in Al-Asma' wa al-Sifat (The Names and Attributes) and others is: "There is nothing like unto Him."

(And He is the All-Mighty), the One singular in the perfection of power over everything, including the retribution for their repulsive acts. It is also said: He is the One who has no equal.

(The All-Wise), the One who does whatever He does according to the requirements of perfect wisdom.